The Trustees present their annual report and financial statements for the year ended 31 March 2025.
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 2025 was 530 (2024 - 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
Ms L Williams (Appointed 13 November 2024)
Miss S Worlidge (Appointed 13 November 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 Board 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 10 Trustees (2024 - 8).
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 2025 stood at £221,733 (2024 - £204,417). Total incoming resources over the financial year were £89,024 (2024 - £92,866) and the total resources expended were £71,708 (2024 - £75,896). The result was a surplus of £17,316 for the year to 31 March 2025 (2024 - £16,970).
Income:
Our income this year was slightly lower than last year but higher than budgeted. The main sources of income this year were Memberships, Service Registrations and the Development Day. This year the Service Registrations brought in significantly more than we had budgeted (£17,769 versus £12,000 budgeted) as did income from Accredited and Trainee Trainers (£3,900 versus £1,500). However the Development Day brought in less income than expected (£13,937 versus ££16,000 budgeted) and income from Open Awards was also significantly lower than expected (£1,386 versus £3,000), Furthermore the income from Mentoring fell short against budget (£3,000 against £5,000 budgeted).
Expenditure:
This year our overall expenditure has been lower than budgeted due to small discrepancies across several expense categories. The main savings were made on Open Awards (£1,386 versus £3,000 budgeted) and Trainer Fees (£3,166 versus £5,000 budgeted). Despite a rise in the Minimum Living Wage and National Insurance costs the spend on salaries remained under budget due to changes in office staff. However, we have seen an increase in the number of Boards Trustees and this has increased travel expenses and costs for overnight stays around Development Day, which both ended up above budget.
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 £207,817; budgeted expenditure for the year to 31 March 2026 is £80,501 and therefore the required reserves are between £12,374 to £24,748 for 25/26 as of 31 March 2025.
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. The board 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 investing into the development of shorter training sessions which could become and additional income source. Further investment will be required for the development of a new NPA website.
Where possible and appropriate, funding will be requested from grant making trusts, although competition for such funding is fierce in the current economic climate. We are also looking into fundraising opportunities, which might require some financial investment initially, but which might in turn become another income stream
Approved by the Trustees on .................. and signed on their behalf by:
Margje Nouwens, Treasurer
Chair’s Report
This report provides an overview of the National Portage Association's (NPA) activities and achievements from April 2024 to March 2025. The NPA, a national charity, functions as an umbrella organisation dedicated to ensuring high-quality support for Early Years children with Special Educational Needs and Disabilities (SEND) and their families. This is achieved through the registration of services via a graded criterion, the provision and monitoring of high-quality training for Portage and Early Years Practitioners, and the administration of a Stamp of Approval Scheme for Early Years Settings that demonstrate adherence to Portage Principles in supporting all children, particularly those with SEND.
The NPA is governed by a Board of Trustees, elected from the membership, who oversee the Association's business. The Chair is responsible for the day-to-day management of the Association, working in conjunction with the Office Manager. All Board members serve in a voluntary capacity, with certain aspects of the work being undertaken by a small team of employed or contracted staff
The NPA's core objectives are realised through:
Maintaining and reviewing a Code of Practice as a framework for Portage services.
Upholding service quality by delivering training with an agreed curriculum.
Developing training curricula responsive to the needs of parents, Portage services, and associated professionals.
Engaging with and responding to members' concerns at local, regional, and national levels.
Encouraging innovations in Portage support delivery.
Collaborating with other organisations supporting families and young children.
Advocating for early access to Portage or other appropriate home visiting services for families with young children requiring additional support.
Disseminating information to members via the website, virtual meetings, and an annual Development Day.
The Board of Trustees consistently works to ensure these aims are met in ways that reflect current best practices and evolving thought.
Business Plan
The NPA operates on a three-year Business Plan, outlining its strategic intentions. The 2023-2026 Business Plan comprises fourteen objectives, each with specific aims:
Implement a robust business model for service development and sustainability.
Increase awareness of the Portage Model and ensure the charity's long-term sustainability.
Develop and maintain a comprehensive corporate Portage offering for Services and members.
Ensure NPA Policies are current and reflect national changes.
Expand the NPA's training provisions for Services, members, and families.
Establish a comprehensive international training offer.
Enhance NPA communications through social media platforms.
Develop a comprehensive and sustainable offer for Services.
Ensure the NPA Code of Practice remains relevant and up-to-date.
Increase and maintain individual membership.
Increase and maintain the number of settings with Stamp of Approval.
Improve the content and accessibility of information provided to families.
Ensure the NPA's financial viability through long-term financial planning.
Ensure NPA operations comply with all relevant duties and requirements.
Several aims within these objectives are currently being implemented, with many others in progress. The Plan undergoes an annual review.
Training
The revised Portage Workshop materials continue to be delivered effectively and have been positively received. Attendance at these workshops, delivered by accredited trainers, remains high, with a total of 58 validations this year (2024/25). Participant feedback on workshops and trainers is consistently collected for quality assurance purposes.
Overall workshop attendance remains strong, with 42 validations, one mentorship, and four workshops commissioned by local authorities from the NPA.
1 student have enrolled in the Level 3 Open Awards course. This qualification is designed to deepen understanding of Portage Principles, encourage reflective practice, and embed these principles in professional work. Maintaining standards and ensuring quality are key elements. The course is suitable for individuals who have completed the Portage Workshop, including parents, carers, and Early Years Practitioners, and is completed under mentor supervision. While current enrolment numbers are low, expansion and promotion of this programme are key components of our business strategy.
IT Infrastructure and Website
The redevelopment of the website is an ongoing project. Reviews of quotes for rebuilding and redesigning the current website are in progress, aiming to enhance user-friendliness, accessibility, and modernisation.
Service Registration and Membership
Service registration and membership renewal for this financial year were conducted in October. Renewal rates for both remain constant.
Development Day
The Development Day, held in March 2025, featured a diverse range of informative seminars, including:
TAC PAC - sensory communication resource using touch and music
Understanding sleep for pre-school children with SEND
What is Gestalt Language Processing
Supporting Neurodiversity in the workplace
A keynote speech delivered by Joel Wilson focused on the evidence and impact of Portage interventions, specifically highlighting Parental Self-Efficacy. Feedback was overwhelmingly positive, with many services noting strategies for improving their evaluation and impact outcomes. Mr. Wilson is currently leading a project with Manchester University to further evidence the impact of Portage in early years and on parental self-efficacy through a UK-wide evaluation.
The Board extends its gratitude to the staff at the Priory Rooms for their excellent support, which contributed significantly to the smooth execution of the day.
Virtual Meetings
Virtual meetings for Members, Managers, and Accredited Trainers continue to be well attended, providing valuable opportunities for information sharing, experience exchange, and professional networking.
Social Media
The NPA's social media presence has significantly increased over the past year, largely due to the appointment of a new Social Media Trustee to the Board. Further efforts are underway to expand reach and engagement across the NPA's social media platforms.
Membership, Registered Services and Stamp of Approval.
| 2023 | 2024 | 2025 |
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Individual members | 518 | 504 | 535 |
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Registered Services | 96 | 98 | 100 |
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Stamp of Approval | 29 | 26 | 28 |
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Individual membership has experienced a slight increase this year. Membership plays a crucial role in supporting the NPA's national advocacy and ensuring the quality assurance of Portage services, thereby contributing to the high-quality teaching delivered to future generations of children and families.
The number of Registered Services has shown a slight increase this year, aligning with one of the Business Plan's aims to expand services and ensure more children and families benefit from the Portage model.
The number of Stamp of Approval settings has also slightly increased this year. The process and criteria for this award have been thoroughly reviewed and all associated documentation has been rebranded. The re-launch of the new paperwork is scheduled for September 2025, with the expectation that this will lead to an increase in numbers as more settings are supported in integrating Portage Principles into their work with children and families.
Acknowledgements
The NPA continues to rely on a dedicated small office team, who provide essential administrative and support functions for the Board of Trustees, Members, and Services. Their exceptionally efficient service is deeply appreciated, and the Board extends its sincere thanks to Emma and the team for their unwavering support and commitment to the NPA.
The Board is pleased to welcome Lauren, who has been co-opted as the Parents Trustee, and Sarah, the Social Media Trustee. Both bring a wealth of knowledge and experience to the team. I have also assumed the role of Chair for the NPA, with Janet Rickman taking on the Vice-Chair Trustee role.
Finally, my profound thanks and appreciation are extended to the Trustees, Services, and Members for their steadfast commitment and dedication to the National Portage Association.
Signed on behalf of the Trustees on 3 November 2025
Pam Fry, MBE, Chair - National Portage Association
I report to the Trustees on my examination of the financial statements of National Portage Association (the Charity) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 Companies Act 2006.
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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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
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 one Trustee received payments totalling £1,750 (2024 - None).
Out of Pocket Expenses were reimbursed to trustees during the year as follows:
Travel £2,862 (2024 - £965)
Hotels & Refreshments £1,746 (2024 - £1,205)
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 (2024 - none).