EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES) FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2012
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1 FINANCIAL STATEMENTS Company Number: Charity Number: LYONS & CO LTD CHARTERED ACCOUNTANTS STOCKTON-ON-TEES
2 FINANCIAL STATEMENTS CONTENTS Page Members of the board and professional advisers 1 Trustees' Annual Report 2-5 Independent Auditors' report 6-7 Statement of Financial Activities 8 Balance Sheet 9 Notes to the financial statements 10-13
3 1 MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS The Board of Trustees Mr P Walsh Chairperson Mr M Emly Treasurer Mrs L Annis Strategic/Human Resources Advisor Mrs L Bush Mr D Stout Mr C Rollings Ms A Baker Mr M Thompson Mr P Walsh Mr R Stokoe Mr P Imray Secretary Mrs L Bush Registered Office PO Box 107 North Shields Tyne & Wear NE30 2YG Auditors Lyons & Co Ltd Chartered Accountants and Registered Auditors 23 Yarm Road Stockton-on-Tees Cleveland TS18 3NJ Bankers Bank of Scotland Grey Street Newcastle Upon Tyne NE1 6EE
4 2 TRUSTEES' ANNUAL REPORT ANNUAL REPORT The trustees have pleasure in presenting their report and the audited financial statements of the charity for the year ended 31 August INTRODUCTION The Executive Committee submits its report and the accounts for the year ended 31 August OBJECTIVES OF THE CHARITY EQUALS is committed to improving lives of children and young people with learning difficulties through supporting high quality education. It aims to promote, share and reflect best practice in learning and teaching through collaborative working with practitioners and professionals at national, regional and local level. ORGANISATIONAL STRUCTURE Strategic Group/Charity roles Mr Patrick Walsh Mr Mark Emly Mrs Lesley Bush Mr Paul Buskin Miss Clare Caveney Post/Members Chairperson Treasurer Secretary Business and Marketing Manager Development Manager MEMBERSHIP EQUALS had 420 members at the end of August Efforts were carried out to support members and maintain membership levels for this period. EMPLOYEES At the end of the financial period EQUALS employed one full-time Business & Marketing Manager and one full time Development Manager. Additional staff was brought in during busy times, from a local recruitment agency. EQUALS also employed, on a contract of service, a Strategic/Human Resources Advisor and other teachers and professionals to help with the writing and development of training and resources.
5 3 EQUALS TRUSTEES ANNUAL REPORT PRINCIPAL ACTIVITIES EQUALS is a national organisation that endeavours to ensure high standards of education for pupils with learning difficulties. EQUALS' main activities involve organising national conferences, best practice workshops, producing curriculum guidance materials and resources for teachers, setting up curriculum workshops for teachers and providing consultancy to individual schools and Local Education Authorities. The EQUALS trustees ended the EQUALS Target Setting Project. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS RESOURCES The achievements of the past year have consisted mainly of : - EQUALS continued to develop some new materials for Creative Arts. - EQUALS published some new cross-curricular materials for Key Stage three. - EQUALS continued to organise best practice workshops and a national conference EsSENtials Accreditation Scheme Schools adopting this scheme were able to receive accreditation that was awarded by EQUALS. This was assessed against clear standards that relate to national norms such as the P Levels. There was no minimum number of units for which students were able to be entered for this academic year. Support advisors/moderators co-ordinated regional networks for training and external moderation. BEST PRACTICE WORKSHOPS EQUALS continued to offer Best Practice Workshops during the period and these were very popular. EQUALS organised the following workshops during the period: - Rebound Therapy for SEN - Access to Mathematics for Pupils with Very Special Needs - Intensive Interaction - Assessment and Pupil Progress - Confident Parenting - Hydro and Swimming - SLD Workshop - P Scale Moderation Workshops CONFERENCES EQUALS held a national conference called: 'Towards Outstanding Governance in Special Schools' in Manchester, in June 2012.
6 4 TRUSTEES ANNUAL REPORT CONFERENCES (Con/d) Keynote speakers: Jackie-Krafft, Robert Hill, Professor Chris James, Helen Milner and Julie Anderson. This conference discussed aspects of the new Ofsted publication "School governance: Learning from the best", recent research into the role of the chair and examined how changes in the education system impacted on schools and school governance. It provided delegates with the opportunity to explore what makes a successful governing body and the importance of the role of the chair. FUTURE DEVELOPMENTS Strategic plans The work of EQUALS is guided each year by a Strategic Plan which is drawn up and monitored by the EQUALS Strategic Advisor, Larri Annis. During July 2012 this was evaluated and it was agreed progress has been good. A new Strategic Plan was then agreed for 1 September August 2013 and this is available to download from the membership section of the EQUALS website. Plans for the next twelve months A team is currently writing new materials for Creativity. It is hoped these materials will be published 2012/13 and a schedule is in place for rolling out 'Creative Arts' CPD opportunities by September A team is currently developing some new materials for A team is setting up a new training and consultancy service. EQUALS plans to continue to offer Best Practice Workshops and a national Summer Conference. The EQUALS Executive Committee agree annually to maintain reserve funds to: Maintain the smooth running of the Charity. Facilitate the development of new Equals initiatives and projects which effectively support the work of our members. Provide to our members publications, training and conferences at prices below those of solely profitmaking organisations. Enable some EQUALS initiatives to run at a loss where they meet the core purposes of the charity. Purchase the expertise of leading edge practitioners to support the development of EQUALS initiatives.
7 5 TRUSTEES' ANNUAL REPORT FINANCIAL REVIEW The Statement Of Financial Activities on page 8 shows a deficit for the year of 17,529 which was in line with expectations. EQUALS accounts were subject to an audit for the year ended 31 August Trade debtors levels continued to remain low. The EQUALS office posted statements to all customers monthly. RISKS Major risks which would have a severe impact on operational performance, objectives or reputation of the charity and which have a high likelihood of occurring are considered by the trustees and are considered to be managed effectively. A business plan is compiled for each financial year and risks to the charity are identified and discussed. Major risks identified are the government changing the guidelines on schemes of work and new competitors entering the market place for the provision of similar services. THE TRUSTEES The trustees who served the charity during the year were as follows: Mr M Emly Mr S Cullingford-Agnew Mrs L Bush Mr D Stout Mr C Rollings Mrs Larri Annis Ms A Baker Mr M Thompson Mr P Walsh Mr R Stokoe Mr P Imray New trustees can be appointed by existing trustees, at any time, where there is a need for skills in particular areas, or at an Annual General Meeting where nominations are accepted and voted on by the members. Relevant training and information is provided. PO Box 107 North Shields Tyne & Wear NE30 2YG Signed on behalf of the trustees Mrs L Bush Secretary Approved by the trustees on 15 March 2013
8 6 INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES We have audited the financial statements on pages 8 to 13 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes which have been prepared under the historical cost convention and the accounting policies set out on page 10. This report is made solely to the trustees, as a body, in accordance with Section 495 of the Companies Act Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE AUDITORS The trustees' responsibilities for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) are set out in the Statement of Trustees' responsibilities. Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland). We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Companies Act We also report to you if, in our opinion, the Trustees Annual Report is not consistent with the financial statements, if the charity has not kept proper accounting records, if we have not received all the information and explanations we require for our audit, or if information specified by law regarding trustees' remuneration and transactions with the charity is not disclosed. We read the Trustees Annual Report and consider whether it is consistent with the audited financial statements and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies within it. Our responsibilities do not extend to any other information. BASIS OF AUDIT OPINION We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made in the preparation of the financial statements, and of whether the accounting policies are appropriate to the charity's circumstances, consistently applied and adequately disclosed.
9 7 INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES BASIS OF AUDIT OPINION (continued) We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. OPINION In our opinion, the financial statements give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities, of the state of the charity's affairs at 31 August 2012 and of its incoming resources and application of resources in the year then ended and have been prepared in accordance with Companies Act The information given in the Trustees Report is consistent with the financial statements. John Robert Lyons, ACA 23 Yarm Road Senior Statutory Auditor Stockton-on-Tees On behalf of LYONS & CO LTD Cleveland Chartered Accountants and TS18 3NJ Registered Auditors 15 March 2013
10 8 STATEMENT OF FINANCIAL ACTIVITIES Total Funds Year ended 31 August 2012 Total Funds Year ended 31 August 2011 Note Incoming Resources Income from charitable trading activities 2 144, ,468 Interest receivable Total Incoming Resources 145, ,984 Resources Expended Costs of generating funds: Fundraising and publicity 4 9,475 11,425 Charitable activities 5 144, ,658 Governance costs 6 9,217 4,604 Total Resources Expended 162, ,687 Net (outgoing)/incoming resources for the year/period (17,529) (25,703) Total funds brought forward 151, ,698 Balances carried forward 134, ,995 All funds are Unrestricted.
11 9 EQUALS BALANCE SHEET Fixed Assets Note Tangible Fixed Assets 10 1,234 1,982 Current Assets Stocks 11 20,616 33,077 Debtors 12 16,313 16,841 Cash and Bank , , , ,008 Creditors: Amounts falling due within one year 14 (26,107) (12,995) Net Current Assets 133, ,013 Net Assets 134, ,995 Funds Unrestricted , ,995 Total Funds 134, ,995 The financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). These financial statements were approved by the members of the committee on the and are signed on their behalf by: Mr Patrick Walsh Chairperson Company no:
12 10 EQUALS NOTES TO THE FINANCIAL STATEMENTS 1 Accounting policies Basis of accounting The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Companies Act Depreciation Depreciation is calculated so as to write off the cost of an asset, less its estimated residual over the useful economic life of that asset as follows: Fixtures, Fittings and equipment Computers 25% reducing balance 33% straight line Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items. Income Income is recognised when the sevices are provided. 2 Income from Charitable Trading Activities Subscriptions 16,926 18,086 Resources 83,161 76,766 Conferences 11,075 13,975 Workshops 33,625 39, , ,468 3 Interest Receivable Bank interest receivable Fundraising and Publicity Advertising 6,592 10,039 Website building and maintenance 2,883 1,386 9,475 11,425
13 11 EQUALS NOTES TO THE FINANCIAL STATEMENTS 5 Charitable Activities Printing and design of manuals and CD's 47,024 47,962 Conferences 10,603 9,913 Salaries 48,268 48,334 Office costs 26,247 30,301 Administrative services 3,138 8,114 Travel and subsistence 8,730 13,892 Sundry expenses , ,658 6 Governance Costs Accountancy and consultancy 9,217 4,604 Includes 2,000 auditors remuneration. 9,217 4,604 7 Employee Costs The aggregate payroll costs were: Wages and salaries 44,329 44,310 Social security 3,939 4,024 Particulars of employees: 48,268 48,334 The average number of staff employed by the charity during the financial year amounted to: Number of administrative staff 2 2
14 12 NOTES TO THE FINANCIAL STATEMENTS 8 Trustees' Emoluments Name of Trustee Cost Descriptions Mark Emly Expenses Steve Cullingford-Agnew Expenses Lesley Bush Expenses David Stout Expenses Chris Rollings Workshop Larri Annis HR/Strategic Advisor roles, expenses Ann Baker Expenses Michael Thompson Expenses Patrick Walsh Creative/Expenses Robin Stokoe Publications Editor and Clerk during meetings 10, All fees and costs were at market value. 9 Net Incoming Resources Is stated after charging: Depreciation 748 1, Tangible Fixed Assets Fixtures, fittings Total Computers and equipment Cost At 31 August ,756 2,975 6,731 At 31 August ,756 2,975 6,731 Depreciation At 31 August ,098 1,651 4,749 Charge for the year At 31 August ,515 1,982 5,497 Net book value At 31 August ,234 At 31 August ,324 1,982
15 13 EQUALS NOTES TO THE FINANCIAL STATEMENTS 11 Stocks Manuals and CD's 20,616 33, Debtors Trade debtors 14,928 12,341 Prepayments 1,385 4,500 16,313 16, Cash and Bank Reserve account 77,318 36,068 Current account 44,600 76,954 Cash , , Creditors: Amounts falling due within one year Trade creditors 6,017 6,880 PAYE and social security 4,230 2,171 Value added tax 10,807 1,664 Accruals 5,053 2,300 26,107 12, Unrestricted Funds Brought forward 151, ,698 Net (outgoing)/incoming resources for the year (17,529) (25,703) 134, ,995
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