REGISTERED COMPANY NUMBER: 05407738 (England and Wales)

REGISTERED CHARITY NUMBER: 1112581

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Scope West Sussex

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

17

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity is established to provide, cause to be provided, or assist in providing, support for people with Cerebral Palsy and related disabilities, their families and carers, in accordance with the declared aims and objectives, and, in particular to provide facilities for training in skills leading, if possible, to employment and independent living.

Significant activities

The primary activity of the charity is a day centre for young disable adults, supported by Social Services. It also organises fund raising events to support the work of the charity.

Public benefit

The trustees have considered the Charity Commission guidance on public benefit and consider that the objectives and activities of Scope West Sussex provide the following benefits.

The services of Scope West Sussex are available to any individual within West Sussex who has Cerebral Palsy or a related disability, and their families and carers, regardless of income, age, race or religion.

The primary activity of the charity is a day centre for young disabled adults, which is freely available to all those who choose to become members.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Chair's Report for the Year 2024-2025

The charity was founded in the mid-sixties, occupying the current building since 1972.

Our current motto 'Giving Hope Changing Lives' has enabled us to improve the lives of our current members. It has also given those that care for them much needed respite.

The Centre is still run by the current Manager Clare Goff and Deputy Manager Stuart Napper. They are supported by a reliable and dedicated team of 6 staff offering the opportunity for those members that attend the Centre to have days out to places like the theatre, pub lunches, trips on a canal boat, shopping, and any other local attractions that take their fancy. We still have our 4 adapted minibuses to cater for these excursions.

The insolvency of our charity shops was finalised on 25 January 2025.

We are currently fundraising for a new kitchen for the centre. Staff arranged a sponsored walk of Goodwood Race Circuit in June 2024. A special thanks go to all the staff for their hard work to make this event possible. This was supported by staff, trustees, members, family and friends. A fun evening was had by all. Well done all. We managed to raise more than £2,000.

On the 8th April 2024, Irene Hayler retired as a trustee. We thank Irene for her support as a trustee and previously as admin clerk for the Centre. On the 3rd September 2024 Douglas Hayler our previous chairman and trustee retired. Douglas is still fundraising for us. We wish them both well for a long and happy retirement.

On the 13th March 2025, one of our longest serving members of staff Paul Hope retired. A retirement party was held at the Centre in appreciation for Paul's commitment over the years. He was a valued and witty member of staff and will be sadly missed by us all. This party was attended by staff, members past and present, carers and trustees. A presentation was made by Clare (Manager). Thank you, Paul, for all your hard work over the years, we wish you a long and happy retirement.

Our charity is still in a good financial position with good strong reserves. The support we receive by its current members is greatly appreciated.

I want to take this opportunity to thank all the staff for their support. They face many challenges throughout the year, but with their positive attitudes, commitment and hard work, they still manage to make the Centre a fun place to work and enrich the lives of those who attend, without you the Centre would not be possible.

Karen Jones, Chair

FINANCIAL REVIEW

Financial position

Total income for the year amounted to £349,408 (2024 £308,165) of which £18,000 (2024 nil) was restricted.

Total expenditure amounted to £286,999 (2024 £331,286) of which nil was restricted (2024 nil).

The charity made a surplus for the year of £61,918 (2024 deficit of £19,357) bringing the total funds of the charity to £534,863 (2024 £472,945). Of this, £505,356 (2024 £457,852) is unrestricted, and £29,507 (2024 £15,093) is unrestricted.

Investment policy and objectives

The majority of the charity's investments are held as cash. During the year £100,000 was invested in an ethical one year fixed rate account with The Charity Bank Limited with other funds held across three different accounts with Lloyds Bank plc. A small amount of the charity's reserves are also held in the form of CCLA COIF Charities Ethical Investment Fund Accumulation units.

Reserves policy

The trustees have designated the Centre Reserve Fund which is set at a level equivalent to at least three months of expenditure and is held to cover any unexpected revenue shortfall from the Centre or to cover any unexpected expenditure incurred.

At the year end the Centre Reserve Fund amounted to £93,536 (2024 £94,027) and is held as a mixture of listed investments and cash.

FUTURE PLANS

The trustees plan to continue to improve the work of the Centre and to work closely with all parties to decide on the nature of the next special project.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Scope West Sussex is a company, limited by guarantee, as defined by the Charities Act 2006. It is governed by its Memorandum and Articles of Association and was incorporated on 30th March 2005. It is a charity registered with the Charity Commission.

Recruitment and appointment of new trustees

All members of the charity and any other person who is willing to become a trustee of the charity are eligible for election to the board of trustees. No paid employee of the charity is eligible for election to membership of the board of trustees. The members of the board of trustees are elected at the Annual General Meeting each year.

All members of the board shall hold office for three years. One third shall automatically retire at the end of each year, but those members shall be eligible for re-election. The board of trustees hold meetings on a bi-monthly basis or as required.

The trustees of the charity are also directors of the limited company.

Organisational structure

The headquarters of the charity is situated at The Point Day Centre, Little Breach, in Chichester. The day to day running of the Centre is undertaken by the centre management committee. This is a standing committee appointed by the trustees.

Induction and training of new trustees

New trustees are introduced to the board and briefed as necessary in all aspects of the charity's objects and policies. Trustees are encouraged to seek training, as appropriate, and also to observe and follow the requirements and guidelines set down by the Charity Commission and Companies House.

Risk management

The trustees have a duty to identify 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 error.

Risks are determined and discussed by the trustees at their meetings.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05407738 (England and Wales)

Registered Charity number

1112581

Registered office

The Sunray Building

Little Breach

Chichester

West Sussex

PO19 5UA

Trustees

Richard Burrows

Nathan Paul Burrows

Penelope Ellison (appointed 3.6.2024)

Jane Feild

Karen Jones Chair

Sarah Welch (appointed 3.6.2024)

Douglas Hayler (resigned 3.9.2024)

Vicky Barkes (resigned 4.4.2024)

Irene Hayler (resigned 8.4.2024)

Independent Examiner

Maximus Accountancy Services Limited

47 Kensington Road

Chichester

West Sussex

PO19 7XS

Bankers

Lloyds Bank

10 East Street

Chichester

West Sussex

PO19 1HJ

Centre Manager

Clare Goff

Website Address

www.scope-west-sussex.org.uk

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 11 September 2025 and signed on its behalf by:

Karen Jones - Trustee

Independent examiner's report to the trustees of Scope West Sussex ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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

4.

the accounts 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 accounts to be reached.

Hilary Julian BA FCA DChA

Maximus Accountancy Services Limited

47 Kensington Road

Chichester

West Sussex

PO19 7XS

6 October 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

as restated

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

5,445

18,000

23,445

3,466

Charitable activities

5

SCOPE West Sussex Centre

273,261

-

273,261

251,790

Special Care

49,928

-

49,928

52,001

Other trading activities

3

1,060

-

1,060

900

Investment income

4

1,714

-

1,714

8

Total

331,408

18,000

349,408

308,165

EXPENDITURE ON

Raising funds

902

-

902

10

Charitable activities

6

SCOPE West Sussex Centre

286,097

-

286,097

331,276

Total

286,999

-

286,999

331,286

Net gains/(losses) on investments

(491

)

-

(491

)

3,764

NET INCOME/(EXPENDITURE)

43,918

18,000

61,918

(19,357

)

Transfers between funds

19

3,586

(3,586

)

-

-

Net movement in funds

47,504

14,414

61,918

(19,357

)

RECONCILIATION OF FUNDS

Total funds brought forward

457,852

15,093

472,945

492,302

TOTAL FUNDS CARRIED FORWARD

505,356

29,507

534,863

472,945

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

as restated

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

13

44,040

-

44,040

56,138

Investments

14

32,814

-

32,814

33,305

76,854

-

76,854

89,443

CURRENT ASSETS

Debtors

15

32,582

-

32,582

31,376

Investments

16

100,000

-

100,000

-

Cash at bank

304,901

29,507

334,408

362,519

437,483

29,507

466,990

393,895

CREDITORS

Amounts falling due within one year

17

(8,981

)

-

(8,981

)

(10,393

)

NET CURRENT ASSETS

428,502

29,507

458,009

383,502

TOTAL ASSETS LESS CURRENT LIABILITIES

505,356

29,507

534,863

472,945

NET ASSETS

505,356

29,507

534,863

472,945

FUNDS

19

Unrestricted funds

505,356

457,852

Restricted funds

29,507

15,093

TOTAL FUNDS

534,863

472,945

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 September 2025 and were signed on its behalf by:

Karen Jones - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Governance costs

Governance costs include the costs of governance arrangements which relate to the general running of the charity.

Allocation and apportionment of costs

Support expenditure which does not directly relate to the objects of the charity is analysed between charitable expenditure across each charitable activity. Items which involve more than one cost category are apportioned as appropriate to the cost categories involved.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

not provided

Improvements to property

-

20% on cost and 10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Assets with an initial cost greater than £1,000 are capitalised.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Unrestricted designated funds are funds which the trustees have designated for specific projects. The aim and used of each fund is set out in the notes to the accounts.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The aim of each restricted fund is set out in the notes to the accounts.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in 'net gains / (losses) on investments' in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Investments with a fixed term of less than 12 months at the balance sheet date are classified as current assets.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2.	DONATIONS AND LEGACIES

2025

2024

as restated

£

£

Donations

5,445

3,466

Grants

18,000

-

23,445

3,466

Grants received, included in the above, are as follows:

2025

2024

as restated

£

£

National Lottery - Kitchen

15,000

-

Bruce Wake Charitable Trust - Kitchen

3,000

-

18,000

-

3.	OTHER TRADING ACTIVITIES

2025

2024

as restated

£

£

Room hire

1,060

900

4.	INVESTMENT INCOME

2025

2024

as restated

£

£

Deposit account interest

1,714

8

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

as restated

Activity

£

£

Transport income

SCOPE West Sussex Centre

15,062

5,278

Attendance fees

SCOPE West Sussex Centre

258,199

246,512

Special care income

Special Care

49,928

52,001

323,189

303,791

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

SCOPE West Sussex Centre

283,040

3,057

286,097

7.	SUPPORT COSTS

Governance

costs

£

SCOPE West Sussex Centre

3,057

Governance costs include £1,350 payable to the Independent Examiner (2024 £2,160).

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

as restated

£

£

Depreciation - owned assets

13,705

12,554

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10.	STAFF COSTS

2025

2024

as restated

£

£

Wages and salaries

197,643

200,077

Social security costs

10,414

10,542

Other pension costs

3,753

3,666

211,810

214,285

The average monthly number of employees during the year was as follows:

2025

2024

as restated

SCOPE West Sussex Centre staff

9

9

Shop staff

-

3

9

12

No employee received emoluments in excess of £60,000 in either the current year or the prior year.

The key management personnel of the charity comprise the Centre Manager and the Deputy Centre Manager. The total employee benefits of the key management of the charity were £72,805 (2024: £73,191).

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

fund

funds

as restated

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,466

-

3,466

Charitable activities

SCOPE West Sussex Centre

251,790

-

251,790

Special Care

52,001

-

52,001

Other trading activities

900

-

900

Investment income

8

-

8

Total

308,165

-

308,165

EXPENDITURE ON

Raising funds

10

-

10

Charitable activities

SCOPE West Sussex Centre

331,276

-

331,276

Total

331,286

-

331,286

Net gains on investments

3,764

-

3,764

NET INCOME/(EXPENDITURE)

(19,357

)

-

(19,357

)

Transfers between funds

18,302

(18,302

)

-

Net movement in funds

(1,055

)

(18,302

)

(19,357

)

RECONCILIATION OF FUNDS

Total funds brought forward

458,907

33,395

492,302

TOTAL FUNDS CARRIED FORWARD

457,852

15,093

472,945

12.	PRIOR YEAR ADJUSTMENT

Room hire income of £800 that was previously included as other voluntary income has been reclassified as income from other trading activities. £210 of contributions to transport that was previously netted off against charitable activities costs has been reclassified as income from charitable activities. The loss on investment of £100 in the prior year that was previously allocated to the general fund (unrestricted and undesignated) and then transferred to the Centre fund has been reclassified to the Centre fund. Expenditure totalling £6,786 that was previously allocated to the designated unrestricted Transport fund and then transferred to the Centre fund has been reclassified to the Centre fund. The Centre fund is undesignated and unrestricted.

13.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

COST

At 1 April 2024

10,756

159,652

31,252

Additions

-

-

1,387

At 31 March 2025

10,756

159,652

32,639

DEPRECIATION

At 1 April 2024

-

124,119

28,364

Charge for year

-

5,372

1,418

At 31 March 2025

-

129,491

29,782

NET BOOK VALUE

At 31 March 2025

10,756

30,161

2,857

At 31 March 2024

10,756

35,533

2,888

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

127,839

12,784

342,283

Additions

-

220

1,607

At 31 March 2025

127,839

13,004

343,890

DEPRECIATION

At 1 April 2024

121,052

12,610

286,145

Charge for year

6,787

128

13,705

At 31 March 2025

127,839

12,738

299,850

NET BOOK VALUE

At 31 March 2025

-

266

44,040

At 31 March 2024

6,787

174

56,138

14.	FIXED ASSET INVESTMENTS

Listed

investments

£

MARKET VALUE

At 1 April 2024

33,305

Revaluations

(491

)

At 31 March 2025

32,814

NET BOOK VALUE

At 31 March 2025

32,814

At 31 March 2024

33,305

There were no investment assets outside the UK.

Cost or valuation at 31 March 2025 is represented by:

Listed

investments

£

Valuation in 2025

12,814

Cost

20,000

32,814