Registration number N1048698
Special Educational Needs Advice Centre
Company limited by guarantee
AnnuaE report and financial statements
for the year ended 31 March 2024

Special Educational Needs Advice Centre
Company limited by guarantee
Contents
Page
Directors report
AudÉtors' report
Statement of Financial Activities
Balance sheet
io
Notes to the financial statements
11-19

Speci21 Educational Needs Advice Centre
Company limited by guarantee
Directors Report
for the year ended 31 March 2024
The Directors present their report with the audited financial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting polici¢s set out in note I to the accounts
and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and
Accounting and Reporting by Charities.. Statement of Recommended Practicc 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:
SpecÈal Educational Needs Advice Centre
Charity Registration number:
NIC 101355
Company Registration number:
N1048698
Registered Office:
Graham House, Knockbracken Health Park, BelfasL BT8 8BH
Business Address:
Graham House, Knockbracken Health Park, B¢lfast, BT8 8BH
Directors
Mark McCusk¢r Chair
Susan McBridc Treasurer
Tom Godfrey
Roisin O'Hare
ETnma MU￿hY
Richard Finlay (Resigned 19th February 2024)
Bety Donnelly (Resigned 19th February 2024)
Secretary
Tom Godfrey (Appointcd 13th February 2024)
Auditors
Mccreery Turkington Stockman LTD, l Lanyon Quay, Belfast. B TI 3LG
Bankers
Ulster Bank Ltd, 365-369 Omieau Road, Belfast, BT7 3GP
Page I

Special Educational Needs Advice Centre
Company Rimited by guarantee
Directors Report
for the year ended 31 March 2024
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
appropriate controls are in place to provide reasonable assurance against fraud and e￿Or.
Objectives, Activities, Achievements and Performance
Main ARM
To assist children and young people with spccial educational needs to access the ¢ducational provision
required to meet their needs.
Main Activities include:
A confidential t¢lephone advice line service piDviding independent advic¢ and inforniation on th¢ statutory
framework of special educational needs provision in Northern Ireland.
An individual advocacy servi¢¢ for a child in respect of the provisRon offered.
A community support and information service that provides front line delivery of infonnation to pai¢nts
and relev(int groups on special cducational needs provision and pathways to accessing effective education
advicc and support.
Assistanc¢ for parents in alk matters relating to special educational needs provision. Provislon of support,
materials and resources on all aspccts of special educational necds provision.
A Tribunal Support and Representation Service for families appealing to thc Special Educational Nceds
and Disability Tribunal.
Maintatn awareness of the policy and practic¢s in relation to special education throughout Northem Ireland
and develop stratcgics to respond to issues which have becn identified.
Page 2

Special Educational Needs Advice Centre
Company limited by guarrdntee
Directors Report
for the year ended 31 March 2024
Achievements and Performance
SENAC has supported 881 children and young people and their parentslcarers, assisting access to education
provision for the childrcn'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 organisation is entirely dependent on funders, ￿ndraising actÉvities
and voluntary donations.
SENAC Director's in accordance with SENAC'S Articles of Association and Statutory requirements ensure
that the financÉaE management of the organisation is tnaintained and delivered responsibly.
The Management Committ¢¢ ensures sound financial systems are rnaintained to enable SENAC to develop
and deliver its core seTvice objectives.
This financial year our chaTitablc work was supported by .
-The National Lottery Community Fund
-Donnant Account Funds NI
-social Justice Fund
-LFT Charitable Trust
-Department of Health, Carers Support Fund
-Halifax Foundation for Northern Ireland
-Garfield Weston Foundation
-community For Justice
-A Sheamian Sterling Foundation
-National Lottery Awards for All
-GraGe Trust Fund
-Ulst¢r Garden Villages
The main funding objective remains raising reserve and uni"estricted funding through the development of a
iobust fundraising strategy and continue to develop applications for longer term funding 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 activilies.
Future Plans
To sustain existing projects and service5.
Page 3

Special Educational Needs Advice Centre
Company limited by guarantee
Directors Report
for the year ended 31 March 2024
Statement of Directors, Responsibilities
The 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 directors to piepare financial statements for each year, which give a true and fair
VAew of the state of affairs of the charitabl¢ ¢ompthy and of the incoming resources, including thc income and
expenditure, of thc charitable company for the year. In preparing those financial statements the directors are
required to..
select suitable accounting policies and apply them consistently;
observc the methods and principles in the Charities SORP.
make judgm¢nts and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have b¢¢n followed. subject to any material departures
disclosed and cxplained in the financial statements-
prepare the financial statements on the going concem basis unless it is approprKate to presume that the
haritabl¢ company will continue in operation.
The dkrectors aT¢ responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the company and to enable them to ensure that th¢ financial statements
comply with the Companies Act 2006. They arc also rcsponsible for safeguarding the assets of the company
and hence for taking ￿asOnable steps for the prevention and detection of fraud and other irregularities.
Auditors
A resolution proposing that M¢Creery Turkington Stockman LTD be reappointed as auditors of the charity
will bc put to the Annual General Mceting.
Each of the trustees has confJrm¢d that there És no infomiation of which they are awarc which is relevant to
thc audit, but of which the auditor is unaware. Tliey have further confimied that they have taken appropriatc
steps to identify such relevant infonnation and to establish that the auditor is aware of such infonnation.
This report was approved by the Board on l Oth September 2024
Susan McBride
Director .
Page 4

Special Educational Needs Advice Centre
Company limited by guarantee
Opinion
We have audited the financial statements of Special Educational Needs Advice Centre for the year ended 31
March 2024 which comprise the Statement of Financial Activities
the Balance Sheet aThd notes to the
financial statements, including significant accounting policies.The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accountkng Standards, including Financial
Reporting Standaid 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 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 accordan¢e with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under thosc standards are further dcscribed in the Auditorfs responsibilities
for the audit of the financial statements section of our report. We are Éndep¢ndent of the charity in accordance
with the ethicak requircmcnts that are relevant to our audit of the financial statements in th¢ UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit cvidence we have obtained is sufficient and appropriate to provide a
basis for our opinkon.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
aLcounting in thc preparation of the financial statements is appropriate.
Based on the work w¢ have performed, we have not identified any material uncertainties r¢lating to events or
conditions that, indÈvidualEy or collectively, may cast significant doubt on tlie charitable company's ability to
continue as a gokng concern for a period of at least twelve months from 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 knconsistent with judgements that were reasonable at the time they were made, the abscnce of reference
to a material uncertainty in this auditor's report Is not a guarantee that the Company will continue in operation.
Our responsibilities and the responsibilities of the trustecs with rcsp¢¢t to going concern are des¢rib¢d in the
relevant sections of this report.
Other information
The other infomiation comprises the inforniation included in the annual report, other than the accounts and our
auditors report thereon. Thc trustecs are responsible for the other information. Our opinion on the accounts
does not cover the other infomiation and we do not express any forni of assurance conclusion thereon.
In connectkon with our audit of the accounts, our responsibility is to read the other information and, in doing
so, consider whether the other inforniation is materially inconsistent with ihc accounts or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to detern]ine whether there is a material
misstat¢ment in the accounts or a material misstatement of the other infomiation. If, based on the work we
hav¢ performed, wc conclude that there is a material misstatement of this other inforn]ation, we are required to
report that fact.
We have nothing to report in this regard.
Page 5

Special Educational Needs Advice Centre
Company limited by guarantee
Independent auditors, report to the members of Special Educational Needs Advice Centre continued
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trnstees, Report, which includes the directors, report prepared for the purposes of
company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements. and
the directors. report included within the trustccs, report has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to ieport to you if, in our opinion:
the infonnation given in the financial statements is inconsistent in any material resp¢¢t with the tNstees'
report" or
sufficient accounting records have not been kept. or
th¢ financial statements are not in agreement with the accounting records. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained mor¢ fully in the Statement of truste¢s' ResponsibilRties, the trustees, who are also the DircctOTS
of the charity for the pU￿oSe of company law, are responsibl¢ for the preparation of the accounts and for being
satisfied that they give a true and fair view, and for such internaE control as the commkttec dctcrmine is
necessary to enable the preparation of accounts that are free from material inisstatement, whether due to fraud
or error.
In preparing the accounts, the trustees are Icsponsibl¢ for assessing the charity's ability to ¢ontÉnue as a going
conc¢m, disclosing, as applicable, matters related to going concern and using th¢ going concern basis of
accounting unlcss the trustees either intend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements 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 conduct¢d in
accordance with ISAS (UK) will always detect a material misstatemenl when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggrcgate, Ihey could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statemcnts.
Page 6

Special Educational Needs Advice Centre
Company limited by guarantee
Extent to Ivhich the audit was capable of detecting irreguEarities, 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 mateTial misstatements in respect of
irregularities, including fraud. The extent to which our procedurcs are capable of detecting irregularities.
including fraud is detailed below=
We identkfied the areas of laws and regulations that could reasonably be expected to havc a material effect on
the financial statements and risks of material misstatement due to fraud, using our understanding of the entity's
industry, regulatory envii"onment and other external factors and inquiry with the Trustees. In addition, our risk
assessment procedures included.. inqiiirtng with the Trustees as to the charities policies and procedures
regarding compliance with laws and regulations and prevention and detection of fraud. inquii'ing whether the
Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or
alleged fraud- insp¢Gting the charities regulatory and legal correspondence. and reading Board minutes.
We discussed identÉfied Kaws and regulations, fraud risk factors and the need to remain alert among the audit
team.
The charity is subject to laws and regulations that directly affect the financial statements charity and financial
reporting legislation. We asscssed the extent of compliance with these laws and regulations as part of o
procedures on the related financial statement items, including asscssing the financial statement disclosures and
agreeiThg them to supporting documentation when necessary.
The charity is subject to many other laws and regulations where the consequences of non-compliance could
have a material effect on amounts or dtsclosures in the financial statements. for instance through thc
imposition of fines or litigation. We idcntified the following areas as those most likely to have such an effect-.
health and safcty, anti-bribery. employment law, environmental law.
Audtting standards limit the required audÉt procedures to identify non-compliance with thesc non-direct laws
and regulations to inquiry of thc Trnstees and inspection of regulatory and legal corrcspondenc¢, if ally. These
limited procedures did not identify actual or Subpected non- compliance.
We assessed events or conditions Ihat could indicat¢ an incentive or pressuie to commit fraud or provid¢ an
opportunity to commit fraud. As required by auditing standards, we performed procedurcs to address the risk
of management override of controls. On this audit we do Dot believ¢ there is a fraud risk r¢lated to revenue
recognition. We did not identify any additional fraud risks.
In response to i'isk of fraud, we also perfonned procedures including: identifying journal entries to test based
on risk criteria and comparing the identified entries to supporting documentation- evaluating the business
purpose of significant unusual transactions. assessing SI￿lfiCant accounting estimates for bias. and assessing
the disclosures in the financial statements.
Owing to the inhcrent limitations of an audit, there is an unavoidable risk that we may not have detected some
material misstaternents in the financial statements, even though we have properly planned and perfornied our
audit in accordance with auditing standards. For example, the further removed non- compliance with laws and
regulations (irreguIarÈties) is from the events and transactions reflected in the financial statements, the less
likely the inherently limited Procedures required by auditing standards would Identify it.
Page 7

Special Educational Needs Advice Centre
Company limited by guarantee
In addition, as with any audit, there remaiiis a higher risk of non-detection of iffegularities, as these inay
involve collusion, forgery, intentional omissions, misi'epresentations, or the override of internal controls. We
al'e not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all
laws and regulations.
A ￿rther description of our Tesponsibiltties for the audit of the accounts is located on the Financial Reporting
Council's website at: http:/lwww.frC.org.u￿auditOrS responsibilities. This description fomis part of our
auditor's report.
The purpose of our audit Ivork and to whom we owe our responsibilities
This report is made solely to the charitable company's members, as a body, in accordance with Chaptsr 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 tem in an auditors, report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume r¢sponsibility to anyone
other than the charitable company and the charitable company's members as a body, for our audit work, for this
repo
inions we have fonned.
hard
lay FCA (Senior Statutory Auditor)
For and on behalf of Mccreery TurkiThgton Stockman LTD
l Lanyon Quay
BELFAST
BTI 3LG
Chartered Accountants
10th September 2024
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 2024
Unrestricted Restricted
Funds
Funds
Year
Total
Year
Total
2024
2024
2024
2023
Incoming Resources
Jiicome resourcesfi'om
generatedfunds..
Voluntary income..
InLomiiig resourcesfrom
charitable activities
Notes
4,616
4,616
3,213
211,242 211,242
103,785
Total incoming resources
4,616
211,242 215,858
106,998
Resources expended
Costs of generating funds:
Costs of charitable activities
(1,438)
(130,549) (131,987)
(120,093)
Total resources expended
(1,438)
(130,549) (131,987)
(120,093)
Net income before transfers
3,178
80,693
83,871
{13,095)
Transfer between funds
Net incoming resources
3.178
80,693
83,871
(13,095)
Fund balances brought forward
25,985
106,k98 132,183
145,278
Fund balances carried forward
29,163
186,891 216,054
132,183
All of the above results are derived from continuing activities.All gains and losses recognised in
the year are included above.
The notes on pages 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 2024
2024
2023
Notes
Fixed assets
Intangible assets
Tangible assets
357
1,291
446
1,613
1,648
2,059
Current assets
Debtors
Cash at bank and in hand
10
2,462
131,432
218,713
218,713
133,894
Creditors: amounts falling
due within one year
(4.307)
(3,770)
Net current assets
214,406
130,124
Net assets
216,054
132,183
Capital and reserves
Unrestricted funds
Restricted funds
li
11
29,163
186,891
25,985
106,198
General funds
216,054
132,183
The financial statements were approved by the Board on l O September 2024 and signed and approved for
issue on its behaEf by
Susan McBride
Director
The notes on pages 11 to 19 form an integral part of these financial statements.
Page 10

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
Accounting policies
Company information
Special Educational Needs Advice Centre is a Company Eimited by guarantee. registered in Northern
Ireland. The address of the registered office is Graham House, Kno¢kbTacken Health Park, Belfast, B T8
8BH.
1.1. Accounting convention
The accounts have been prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2006 aThd Accounting and Reporting by Charities: Statement of
Recommended Practice applicabl¢ to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable Èn the UK and Republic of Ireland published in October 2019" The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statemcnts are prepared in sterling, which is the functional currency of the company.
Monetary amounts in thes¢ financial statements are rounded to the nearcst £.
Resources expended
All expenditure is accounted for on an a¢cruaEs basis.
Expenditure is recognised wherc tbere is a legal or constructive obligation to make paym¢nts to third
parties, it is probable that th¢ settlement will be required, and the amount of the obligation can be
measured reliably.
1.3. Incoming resources
Income is recognised when the charity is legally ¢ntitled to it after any perfonnance conditions have
been met, the amounts can be mcasured reliably, and it is probable that income will be received.
Cash donatÉons are recognised on reccipt. Other donations are recognised once the charity has been
notRfied of the donation, unless perforniance conditions require deferral of the amount. Income tax
recoverable in relation to donations i-e¢eived under Gift Aid or deeds of covenant is recognis¢d at the
tim¢ of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the 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 fixed assets and depreciatxon
Depreciation is provided at rates calculated to write off the cost less ￿sIdUal vakue of each asset over its
expected use￿[ life, as follows:
Fixtures and fittings
200/0 reducing balance
Page 11

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financlal statements
for the year ended 31 March 2024
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-tem
liquid investmcnts with original maturities of three months or less, and bank oveTdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.6. Financial Instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its flnancial instruments.
Financial instNments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the snstrument.
Financial assets and liabilities arc offset, with the net amounts presented in the financial statements,
when there is a Icgally cnforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle thc liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balanccs, initially measured at
transactkon price including transaction costs and are subsequently Ca￿led at amortiscd cost using the
effcctive interest mcthod unless the arrangement constitutes a financing transaction, where the
transaction is m¢asured at the present value of the futurc receipts discounted at a market iatc of interest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans arc initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument 15 measured at the
prescnt valu¢ of the futur¢ payments discounted at a market rate of inter¢st. Financial liabilities
lassified as payable within one year are not amortis¢d.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-¢urrent liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the 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 2024
continued
1.7. Equity instruments
Income recognition
Equity instmments issued by the Company are recorded at the proceeds received, net of direct issue
costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at
the discretion of the Company.
1.8. Provisions
Provisions are recognised when the Company has a legal or constructive present obligation as a result of
a past ¢v¢nt, it is probable that the Company will be required to settle that obligation and a reliable
estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the
present obligation at the reporting end dat¢, taking into account the risks and uncertainties surrounding
the obligation.
Where th¢ effect of the titne valLLe of money is material. the amount expected to be rcquired to settle the
obligation is recognised at present value. When a provtsion in measured at pi"cscnt value the unwinding
of thc discount is recognised as a finance cost in profit and loss in the period it arises.
1.9. Government grants
Gov¢rnin¢nt grants are recognised at the fair value of the asset rec¢ived or receivable when there is
reasonable assurance that thc grant conditions will bc met and the grants wilk be received.
A grant that specifies p¢rformance conditions is recognised in income when the perfonnance conditions
are met. Where a grant does not specify p¢rfom]ance conditions it is recognised in income when the
proceeds are received or receivable. A grant received before the r¢cognition critcria are satisfied is
recognised as a liability.
1.10. Employee benefits
The costs of short-terni employee benefits are recognised as a liability and an exp¢nse, unless those
costs are required to be recognis¢d 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 services
are received.
Terniination benefits are recognised irnmediately as an expense when the company is demonstrably
Committed to temiinate the employment of an employee or to Provide ternlination benefits.
Page 13

Speci21 Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 Mareh 2024
continued
Net incoming resources for the year
2024
2023
Net incoming resources is stated after charging:
Depreciation and othei amounts written off tangible assets
Auditors, remuneration
411
2,016
514
2,016
Employees
Year
ended
2024
Number
Year
ended
2023
Number
Number of employees
Th¢ average monthly numbers of employees
(including the Directors) durirAg the year were..
Administrative staff
Year
ended
2024
Year
ended
2023
Employment costs
Wages and salaries and ER Nic
103,302
91,818
Thcr¢ were no cmployccs earning over £60,000 in the ycar ended 31 March 2024.
Incoming Resources
Unrestricted Restricted Total
2024
2024
2024
Total
2023
Voluntary income
Donations and fund raising
4,616
4,616
3,213
4,616
4,616
3,213
Page 14

Speci21 Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
Total
2024
Total
2023
5. Total resources expended
Costs dRrectly allocated to
charitable activities
Salaries & pensions
Rent
Insurance
Light and heat
Postage and stationery
Advertising
Telephone
Computer expenses
Travel
Book-keq)ing costs & consultancy
Bank fees and interest
General expenses
Subscriptions
103,302
2,665
2,706
748
2,518
925
3.272
1,234
301
10,431
183
789
486
91,818
5,335
2,212
2,563
253
184
4,595
4,531
95
4,492
153
718
614
129,560
117,563
Governance costs
Audit fees
2,016
2,016
Depreciation
Dcpreciation on intangÈbles, fixtures and comput¢rs
411
514
131,987
120,093
Analysis by fund
Restricted funds
Unrestricted ￿ndS
130,549
1,438
131,987
For the year ended 31 March 2023
Restricted funds
Unrestricted ￿ndS
118,047
2,046
120,093
Page 15

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The Company is a
iegistered charity .
Creditors: amounts falling due
within one year
2024
2023
Other taxes and social security costs
AccNals
1,645
2,662
1,850
1.920
4,307
3.770
Intangible fixed assets
Website
Total
Cost
At l April 2023
5,461
5,461
At 31 March 2024
5,461
5.461
Provision for
diminution in value
At l April 2023
Charge for year
5,015
89
5,015
89
At 31 March 2024
5,104
5,104
Net book values
At 31 March 2024
357
357
At 31 March 2023
446
446
Page 16

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
Fixtures,
fittings and
equipment
Tangible fixed assets
Total
Cost
At l April 2023
13,591
13,591
At 31 March 2024
13,591
13,591
Depreciation
At l April 2023
Charge for the year
11,978
322
11,978
322
At 31 March 2024
12,300
12,300
Net book Yalues
At 31 March 2024
1,291
1,291
At 31 March 2023
I,613
1,613
io.
Debtors
2024
2023
Prepayments
2.462
Page 17

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
ii.
Strdtement of funds
Balance
Incoming Outgoing
Balance
l April 2023 Resources Resources Transfers 31 March 2024
Unrestricted Funds
General fund
Designated fund
23,926
2,059
4,616
(1,027)
(411)
27,515
1,648
25,985
4,616
(1,438)
29,163
Restricted funds
National Lottery
Dormant Fund
Social JustÉce Fund
LFT Charitable Trust
Carers Support Fund
Halifax
Garfield Weston Foundation
Community For Justice/ AJF
Advice NI
A & O Shearman Sterling Foundation
Awards For All
Grace Trust Fund
Ulster Garden Villages
48,670
4,485
5,000
4,904
67,623
26,680
(50.856)
(13,920)
(5.000)
(3,603)
(14,634)
(4,936)
(14,792)
(3,578)
(10,135)
65,437
17,245
1,301
22,578
1,564
37,212
6,000
500
14,792
17,847
10,000
23,333
10,000
9,494
9,900
1,000
20,000
37,602
9,865
9,494
2,504
(7,396)
(1.000)
(699)
19,301
106,198
211,242
{130,549)
186,891
132.183
215,858
(131,987)
216.054
The unrestricted reserve represents the free ￿ndS of the charity which are not designated
for particular pury)oses.
Th¢ designated fund represents the net book value of tangible and Éntangible ass¢ts, and
has been designated by the trustees to reflect the fact that these ￿ndS are not in a liquid
fomi and so are not expendable ￿nds.
The restricted ￿ndS represent grants received by the charity for specific purposes as laid
out in the tenns of the grant, and the application of those ￿ndS 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 2024
continued
12.
Analyis of net assets between funds
Net current
Assetsl
(Liabilities)
Tangible fixed
Assets
Total
Unrestricted Funds
General fund
1,648
27,515
29,E63
1,648
27,515
29,163
Restricted funds
National Lottery
Dom]ant Fund
LFT Charitable Trust
Carers Support Fund
Halifax
CommunÈty For Justioel AJF
Advice NI
A & O She&lrn]an Sterlkng Foundation
Awards For All
Ulster Garden Villages
65,437
17,245
1,301
22,578
1,564
37.602
9,865
9,494
2,504
19.301
65.437
17,245
1.301
22,578
1.564
37,602
9.865
9,494
2,504
19,301
186,891
186,891
1,648
214,406
216,054
13.
Company limited by guarantee
The Special Educational Needs Advice Centre is a company limited by guarantee and the liability of the
members is Eimited to a maximum of £ I for cach mcmbcr.
Page 19

Special Educational Needs Advice Centre
Company limited by guarantee
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 sehedule
for the year ended 31 March 2024
2024
2023
Income
Voluntary income
Income from charitable activities
4,616
211,242
3,213
03,785
215,858
106,998
Administrative expenses
Wages and pension costs
Rent and room bire
Insurance
Light and heat
Printing, postag¢ and stationery
Advertising
Tclcphone
Computer expenses
Travelling
Consultancy fees
Book-keeping costs
Audit
Bank chai.ges
Gencral cxpenses
Subscriptions
Depreciation
103.302
2,665
2,706
748
2,518
925
3,272
1,234
301
7,038
3,393
2,016
183
789
486
411
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
131,987
120,093
Surplusl (Deficit) on yearlperiod
83,871
(13,095)