The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, 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 (FRS 102)" (effective 1 January 2019).
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on the 21 February 2001 and registered as a charity on the 6 August 2001. It was established under a Memorandum of Association, which established the objects of the charitable company and is governed under its Articles of Association. Under those articles:
Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The total number of such guarantors at 31st March 2024 was 504.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mrs J Rickman
Mrs T Harvey
Ms M Nouwens
Mrs R Deacon
Mrs P Fry
Mrs J Heath
Mrs J Chapman
Ms V Mistry (Appointed 16 February 2024)
Organisational Structure
The NPA has a Board of Trustees that undertakes to manage the business of the Association. The Trustees are representatives elected from the membership of the National Portage Association. The Chair is responsible for the day to day management of the Association, in liaison with the Office Manager
At both Board and Regional level, elected officers are drawn from members who may be parents/carers and practitioners directly involved in Portage Services.
Board members fulfil their role in a voluntary capacity. Some aspects of the work are carried out by a small number of staff employed directly by or contracted by the NPA.
The Board is composed of up to 8 Trustees.
The elected Board of Trustees comprises:
Honorary Officers (Chairperson, Vice-Chairperson and Treasurer)
Two Parent Representatives
Services Trustee
Members Trustee
Social Media Trustee
Quality Assurance Trustee
Training Trustee
Vice Training Trustee
Co-opted Trustees (up to two members of the Association may be co-opted as Trustees as required, who may serve until the next AGM following their appointment).
Trustees are also Directors of the Company.
Others in attendance at Board meetings at any time may include Regional Project Managers, the Conference Coordinator and the Office Manager.
The members of the Board are elected as follows:
Officers and general members are elected at the AGM to serve a period of three years.
Honorary Treasurer is elected at the AGM to serve a period of one year.
Regional Representatives are elected at Regional Meetings held prior to the AGM to serve a period of three years.
Co-opted members are appointed to the committee by the committee, to serve a period of one year.
Trustee Induction
New trustees undergo two orientation sessions one with the Chairperson to receive their induction pack and to be briefed on the committee and decision making process. The second session is with the Treasurer and Company Secretary to receive information on their legal obligations under charity and company law as well as internal financial processes. Trustees receive individual support from outgoing post holders. They are encouraged to attend appropriate training events where this will facilitate the understanding of their role.
Objectives and activities
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
The Charity's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.
Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.
Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the Charity continues and that the appropriate training is arranged. It is the policy of the Charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.
The statement of financial activities shows that the total assets less current liabilities of the charity at 31st March 2024 stood at £204,417 (2023 - £187,447).
Total incoming resources over the financial year were £92,866 (2023 - £79,268) and the total resources expended were £75,896 (2023 - £79,268). The result was a profit of £16,910 for the year to 31 March 2024 as against a loss for the previous year of £3,956.
Income:
Last year we reported a loss as, due to cut off issues, some of last year’s income was not invoiced until this financial year. The estimation is that £5,000 of income feel into this category which would reduce the actual profit for this financial year to around £12,000.
The budget for the year to 31 March 2024 was based on actual figures for the previous year, together with the indication at the time that we would not be holding a Development Day. However we had a very successful Development Day.
We had budgeted for two portage workshops but have been able to deliver three as well as carry out mentoring and there has also been an increase in portage workshop validation applications.
The rise in interest has also meant that we have exceeded our budget by a considerable margin with regard to bank interest received.
Expenditure:
We have been able to save money on the insurance by reviewing the level of cover required.
We have also been able to save a considerable amount on room hire and travel expenses by relocating the board meetings to a venue kindly offered to us free of charge.
We amended the articles to downgrade from a full audit to a review by and Independent Examiner which has saved in the region of £2,000.
Reserves policy
The Trustees follow an established policy. Designated funds have been set up to ensure that each area of work has sufficient funds set aside to ensure the smooth running of each activity. The value of each fund is assessed annually to determine whether it is at an appropriate level and transfers made where necessary. The cost of planned work and the potential liability determines the level of each designated fund. The unrestricted funds (the general reserve and the designated funds, excluding those invested in tangible fixed assets and stock) should be between 3 and 6 months of resources expended. The unrestricted funds stand at £117,875; budgeted expenditure for the year to 31 March 2024 is £66,530 and therefore the required reserves are between £16,632 and £33,265 for 24/25 as at 31 March 2024.
Investment policy
The present policy of the Trustees is to hold all funds in short-term interest-bearing accounts, having regard to the reserves policy and the liquidity requirements of the NPA. Although the Trustees were disappointed at the low interest rates available in the year on these accounts, it has received advice that it would be unwise to start to invest in longer term savings accounts at a time when cash flow requires careful oversight and management.
Planning for the Future
The NPA is focusing on core activities in their Business Plan:
To improve outcomes for children with SEND by supporting parents and carers.
To develop sustainable income streams.
To develop and maintain Portage training packages.
To support members’ services and settings to provide a high-quality level of service delivery.
The Portage Workshop and one day workshops are being used to form the basis of a commercial programme that it is hoped will provide the Association with a sustainable revenue stream. We are also looking into developing an additional income source of shorter training sessions.
Where possible and appropriate, funding will be requested from grant making trusts, although competition for such funding is fierce in the current economic climate, where charities have been losing central and local government funding. Additionally, the Covid-19 pandemic since March 2020 has added further pressure to availability of grant funding.
Approved by the Trustees on 26 April 2024 and signed on their behalf by:
Margje Nouwens, Treasurer
Chair’s Report
The National Portage Association (NPA) is a national charity and an umbrella organisation that exists to ensure that high quality support is offered to Early Years children with Special Educational Needs and Disabilities (SEND) and their families. It does this through using a graded criterion to register Services and providing and monitoring high quality training for Portage and Early Years Practitioners. The NPA also runs a Stamp of Approval Scheme for Early Years Settings that indicates they are using the Portage Principles to support all the children in their care, particularly those with SEND.
The NPA has a Board of Trustees that undertakes management of the business of the Association. The Trustees are representatives elected from the membership. The Chair is responsible for the day-to-day management of the Association, in liaison with the Office Manager.
Board members fulfil their role in a voluntary capacity. Some aspects of the work are carried out by a small number of staff employed directly by or contracted by the NPA.
The NPA achieves its aims through: -
Offering a Code of Practice as a framework for delivering Portage services and reviewing this Code as appropriate.
Supporting quality of service by providing training with an agreed curriculum as a basic standard for Portage and Early Years Practitioners
Developing a training curriculum that responds to the training needs of parents, Portage services and professionals associated with the Portage Model.
Listening and responding to members’ concerns at local, regional and national level.
Encouraging new developments in the delivery of Portage support.
Working collaboratively with other services dedicated to supporting families and young children.
Campaigning for all families with a young child with additional support needs to have early access to Portage or other appropriate home visiting services.
Keeping members informed about Portage via the website, virtual meetings and an annual Development Day.
The Board continues to work on these aims, to ensure that they are met in the most appropriate ways that reflect current practice and thinking.
Business Plan
The NPA sets a three year Business Plan which lays out what its intentions are to meet the aims of the organisation. The 2023-2026 Business Plan, comprises of fourteen Objectives, as set out below. Each Objective has a number of aims within it.
To ensure that the NPA is using a business model/approach to develop and sustain its services.
To increase awareness of the Portage Model and ensure long term sustainability of the charity.
To develop and maintain a corporate Portage offer to Services and members.
To ensure that the NPA Policies file is up to date and reflects any national changes.
To increase the training offer from the NPA for Services, members and families.
To develop a comprehensive international training offer for colleagues in other countries.
To develop the NPA communications through social media platforms/tools
To develop a comprehensive and sustainable offer for Services.
To ensure that the NPA Code of Practice is relevant and up to date.
To increase and maintain existing individual membership.
To increase and maintain the existing number of settings with Stamp of Approval.
To improve the content and accessibility of the information provided to families.
To ensure that the NPA remains financially viable with long term financial planning.
To ensure that the NPA is operating in line with duties and requirements.
Some of the aims of these Objectives are already being implemented and many others are in progress. The Plan is reviewed on an annual basis.
Training
The revision of the Portage Workshop has been completed and the new materials were launched at a meeting with Accredited Trainers (ATs) and Trainee Trainers (TTs) in September. The ethos of the model has been maintained with the main revision being in the modules Supporting the Development of Play and Positive Approaches to Children’s Behaviour. The number of references to the Early Years Foundation Stage across the workshop have been reduced to allow more time to focus on the Portage Principles. The feedback from those at the meeting was very positive with Trainers saying that they considered that the revised modules better reflected current practices and research. There will be a meeting in the autumn with ATs and TTs to review the revised workshop materials.
There continues to be a good attendance at workshops, with 66 being validated, one mentored and four commissioned by local authorities from the NPA.
10 students have enrolled on Level 3 Open Awards. This course is designed to support students to reflect on their practice, deepen their understanding of the Portage Principles and to further embed them in their work, A key element of the qualification is maintaining standards and ensuring quality. The course is suitable for anyone who has successfully completed the Portage Workshop including Parents, Carers and Early Years Practitioners working in early years provision and is completed under the supervision of a Mentor.
IT Infrastructure and the Website
The Consultant who was appointed to completely overhaul the office IT infrastructure has almost completed this very large piece of work. This modernisation of the systems has led to improved efficiency of the office procedures and processes
Work on updating the website is taking place with most of the content being rewritten or updated. The new format has been agreed which will make it much simpler to navigate and also easier to access on mobile devices.
The Consultant has provided his services on a pro bono basis, for which the NPA is hugely indebted.
Service Registration and Membership.
Service registration and membership renewal both took place again in October in this financial year, which was a change from the previous way it was managed. The new system was successful as it streamlined the process for Services, Members and the office.
Development Day
The Development Day which was held in March 2024 took place with a range of interesting seminars, including
Torbay Portage Parents have the Wow Factor!
What does a Play Curriculum look like for those with PMLD?
Early years Support for children with additional needs, Bladder & Bowel/Sleep & Behaviour tips for Parents and Carers
How to look after yourself when supporting others – practitioner wellbeing.
An inspirational keynote speech was delivered on “Looking At Autism as a Fruit Salad” which was both fascinating and thought provoking.
The Day was well evaluated, with feedback being that all of the seminars and the keynote speech were relevant and interesting.
Our thanks to the staff at the Priory Rooms for looking after us so well which ensured that the day went smoothly.
Virtual Meetings
Virtual meetings for Members, Managers and Accredited Trainers continue to be well attended. These meetings give opportunities to share information and experiences and to networks with colleagues.
Social Media
The profile of the NPA across a number of social media platforms has increased tremendously again this year. The time and effort put in by those Trustees and by Emma, our Office manager, who have made this possible is much appreciated.
Membership, Registered Services and Stamp of Approval.
| 2022 | 2023 | 2024 |
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Individual members | 468 | 518 | 504 |
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Registered Services | 95 | 96 | 98 |
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Stamp of Approval | 29 | 29 | 26 |
Membership has dropped slightly this year, which is disappointing. Membership gives an opportunity to support the national voice of the NPA and quality assurance of Portage services so that they continue to deliver high quality teaching to future generations of children and families.
Registered Service numbers have increased slightly this year, which is very positive. This meets one of the aims on the Business Plan which is to increase the number of services so that more children and families can benefit from the Portage model.
The number of Stamp of Approval settings has also dropped slightly this year. The process and criteria for this award is under review and it is hoped that this will increase the numbers so that more settings are being supported to use the Portage Principles to underpin their work with children and families.
Visit by Her Royal Highness The Princess of Wales.
The NPA was honoured to be contacted by the office of the Princess of Wales as the Princess was interested in learning more about services and support for children with special educational needs and disabilities as part of her work with the Royal Foundation for Early Childhood. A member of the of the Board of the Royal Foundation recommended Portage as one of the best examples of intervention so the Princess was keen to visit to find out more about the support that it provides.
A visit took place to Kent Portage Service, where the Princess met children and families who are receiving Portage. The Princess spent time talking to individual families, showing great interest in their accounts of the benefits of Portage as well as clearly enjoying playing with the children! She also took time to talk to staff and expressed her admiration for the work that they do and the impact it has on the lives of children and families.
The visit was covered by national and local press, magazines such as Nursery World and Hello!, television and radio channels. Articles appeared in the papers and interviews with the NPA Chair were played on Radio Kent and GB news. The Nursery World magazine published a four page article on Portage, extolling the benefits of Portage.
Thanks
The NPA has a small office team, which is a great support to the Board, Members and Services They continue to maintain a very efficient service and the Board thanks Emma, Office Manager, Yvonne N, Finance Officer and Lauren, Office Administrator for their continued support and dedication to the NPA.
The Board welcomes Vina, who has been co-opted as Vice Chair of Training. Vina brings a wealth of knowledge with her, having been a Portage Practitioner, Portage Manager and an Accredited Trainer.
Finally, my thanks and appreciation go to the Trustees, Services and Members for their commitment and dedication to the NPA.
Signed on behalf of the Trustees on
Janet Rickman, Chairperson
I report to the Trustees on my examination of the financial statements of National Portage Association (the Charity) for the year ended 31 March 2024.
As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
National Portage Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Kings Court, 17 School Road, Hall Green, Birmingham, B28 8JG.
The financial statements have been prepared in accordance with the Charity's governing document, 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 (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recorded on the accruals basis and liabilities are included when the legal obligation has been created.
Expenditure in charitable activities represents the costs incurred in carrying out the charitable objectives of the project.
Governance costs represent the cost of general administration functions of the charity
Basis of apportionment of expenditure:
- Staff costs are allocated on a basis of time spent on each category of activity.
- Premises costs are allocated by floor area used for the activity.
- Depreciation provision is allocated on the basis of use of the assets.
- All other overheads are allocated to projects as a percentage of direct expenditure.
As a registered charity, the activities are generally except from Income Tax and Capital Gains Tax in connection with its direct charitable purpose, but not from VAT.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable 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 the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Premises Expenses
General Office
Bank Charges
Travel
General Office
Misc
Depreciation
Bank Charges
In accordance with the Charity's Memorandum of Association, agreed with the Charity Commission, up to five Trustees may receive reasonable payment for work in respect of the Charity's Training for Trainers course and PW Validation. In the financial year no one Trustee received payment (2023 - One - £3,600).
Out of Pocket Expenses were reimbursed to trustees during the year as follows:
Travel to Board Meetings £965 (2023 - £2,027)
The average monthly number of employees during the year was:
During the year no members of staff were paid in excess of £60,000
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2023 - none).