SNAP Cymru - Charities report - 18.1

REGISTERED COMPANY NUMBER: 02832114

REGISTERED CHARITY NUMBER: 1027599

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2018

for

SNAP Cymru

SNAP Cymru

Contents of the Financial Statements

for the Year Ended 31 March 2018

Page

Report of the Trustees

1 to 10

Report of the Independent Auditors

11 to 12

Statement of Financial Activities

13

Statement of Financial Position

14

Statement of Cash Flows

15

Notes to the Statement of Cash Flows

16

Notes to the Financial Statements

17 to 23

SNAP Cymru

Report of the Trustees

for the Year Ended 31 March 2018

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 2018. 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 2015).

Objectives and activities

Objectives and aims

SNAP Cymru's Charitable Objects are to advance the education of people in Wales including those with special

educational needs and those who are disabled.

i.

to provide or assist in providing information, advice and support to enable children and young people and their parents or guardians to participate fully and equally in society.

ii.

to assist parents and guardians of children and young people in their understanding of relevant legislation.

iii.

and through this to facilitate their contribution and involvement in life choices.

Mission statement

SNAP Cymru will empower families (parents, carers, children and young people) to have their voices heard within

Educational, Health and Social Care and support them to work in partnership to influence policy and practice in the

planning and delivery of services at both local and national levels

Public benefit

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of

our work in the previous twelve months. The review also helps us ensure our aims, objectives and activities remained

focused on our stated objectives. We have referred to the guidance contained in the Charity Commission's general

guidance on public benefit when reviewing our aims and objectives and in planning our future activities thus ensuring

that it continues in its purpose in providing advice and support to voluntary and other agencies in promoting the relief

of persons who are in poverty, sickness and distress.

Strategic report

Achievement and performance

Charitable activities

SNAP Cymru's Charitable Objects are to advance the education of people in Wales including those with special

educational needs and those who are disabled.

i. to provide or assist in providing information, advice and support to enable children and young people and their

parents or guardians to participate fully and equally in society.

ii. to assist parents and guardians of children and young people in their understanding of relevant legislation.

iii. and through this to facilitate their contribution and involvement in life choices.

Mission statement

SNAP Cymru will empower families (parents, carers, children and young people) to have their voices heard within

Educational, Health and Social Care and support them to work in partnership to influence policy and practice in the

planning and delivery of services at both local and national levels

Public benefit

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of

our work in the previous twelve months. The review also helps us ensure our aims, objectives and activities remained

focused on our stated objectives. We have referred to the guidance contained in the Charity Commission's general

guidance on public benefit when reviewing our aims and objectives and in planning our future activities thus ensuring

that it continues in its purpose in providing advice and support to voluntary and other agencies in promoting the relief

of persons who are in poverty, sickness and distress.

Achievement and performance

Volunteering with SNAP Cymru

SNAP Cymru's main charitable objective is to enhance the education of people in Wales. Investing in people through

training and volunteering adds significant value to our activities with children, young people and families across Wales.

This year has seen recruitment of people aged 50+ across Wales We have maintained a transient active volunteering

base of over 200 volunteers adding an impressive notional value of £380,375 with formal volunteering recorded of

25000 hours bringing an evidenced value of £250,000 to our projects across Wales.

We are pleased to gain significant expertise from professionals giving their time and proud to support volunteers who

come to us to gain workplace skills and experience whilst planning to move on to employment, education and training.

We are supporting their transition by offering high quality volunteering activities, support, mentoring, accredited

training, testimonials and references. We also offer placements for social care and other students, along with work

placement and work experience opportunities for young people.

Investors of Volunteers and staff

We hold the prestigious Investors in Volunteers award demonstrating our support, training and appreciation to

volunteers and the value of their support to children and families in Wales. This award demonstrates our commitment

to volunteering, learning and development to positively impact on the public benefit of our charitable activities. SNAP

Cymru are proud recipients of The Queen's Diamond Jubilee Voluntary Organisations Award as recognition of our

unique role, on a national scale, to advance the education of people in Wales, to promote inclusion and seek equality

for all.

Education and Training

Staff, volunteers, beneficiaries, parents, carers, young people and professionals have accessed a range of training

opportunities related to SEN and disability, Equality and Diversity. Professionals from education, youth services and

social care, and young people & families have accessed a range of information sessions and courses covering the

holistic needs of families, legislation requirements and rights and responsibilities e.g. Equality, early support,

partnership, participation, specific disabilities, disability awareness, sign language and communication, inclusive play,

confidentiality, GDPR.

Staff and volunteer teams have received training in mediation and exclusions additional to the formal induction

programme. The teams have built skills in supervision, monitoring, evaluation and project management. The Training

& Information Unit has had significant positive impact on all participants, improving Knowledge and skills and

accessibility to resources via our nationally acclaimed bilingual website

The National Library of Wales chose www.snapcymru.org to become part of the UK Web Archive and this now forms

part of their permanent collection.Our web site is now an important part of Wales' documentary heritage and will

remain available to researchers in the future. The UK Web Archive is a partnership between the National Library of

Wales, the British Library, and the National Library of Scotland, to preserve website for future users.

Quality Management

SNAP Cymru has maintained the Specialist Quality Mark for Education Advice Giving, externally audited by the Legal

Services Commission. To compliment this we are a member of Advice Network Wales operating a formal signpost and

referral system to other advice/ advocacy providers. SNAP Cymru is regularly audited to ensure quality, compliance

and development. All staff involved in education advice have received mandatory legal training.

Investors in Volunteers Quality Mark

SNAP Cymru continues working to benchmark the quality of volunteer management and activity, this year we have

improved our evidence and recording of formal volunteering and can demonstrate the effectiveness of our work with

volunteers and their impact on the quality of services being provided. Volunteering enhances our organisation's

reputation and empowers communities.

Participation Standards

SNAP Cymru was delighted to work with Barnardos on achieving the Participation Standards for engaging and working

with young people.

Welsh National Principles of Public Engagement.

Our trustees and staff work to the 12 principles and they are visible for staff, volunteers and visitors to our offices

Training & Development

SNAP Cymru's training and approved accreditation centre works in partnership with Agored Cymru to deliver and

accredit bespoke and approved training from the AGORED framework. The centre is regularly audited, achieving

'excellent' status. We work in partnership with other organisations to develop and deliver bespoke programmes,

accredited to level 4. Training has been delivered to 394 participants.

Staff Training

SNAP Cymru has a rolling programme of staff and volunteer training and encourages staff to take up CPD external

courses. This year 10 staff received level 4 accredited Key-working training; 5 Staff are registered for Level 4 Advice

and Guidance ( C& G's;30 staff and 25 volunteers received Database Training;10 staff received Statement analysis

and Safeguarding training; All staff received GDPR training.

Access to SNAP Cymru Services - Website http://www.snapcymru.org

Our reach is now over 5000 for information sharing and our bilingual website offers free information, advice and

guidance in a range of languages additional to Welsh and English via Google translate. Our published bilingual

literature is available to download. We received over 75,000 visits to www.snapcymru.org. Includes: news, ALN advice

& information, training calendar, general information about SNAP. People use forms to contact us for ALN advice,

professional referrals, general information, volunteer applications and training enquiries

Facebook - https://www.facebook.com Twitter: https://twitter.com - Messenger

Our reach is now 270,000 individuals and organisations and there are 4,519 people following with a recorded

4,008 likes. This includes: news, stories, advice & information, training available, ALN updates, local ALN events and

support groups and consultations. Coverage: parents, schools, LA, professionals, children's commissioner's office,

young people, children's information services, AMs and other organisations. People use messenger to contact us for

ALN & general advice & information, sharing information on news & events

Consultations

Options for implementing the Additional Learning Needs and Education Tribunal (Wales) Bill

Allowing schools to hold spare adrenaline auto-injectors

Equality and Human Rights

The activities this year include direct services for children, young people and families, staff, volunteer and beneficiary,

and professional training. We are a major provider of the family's perspectives into government consultations, and

have supported the development of statutory reform adding our experience and expertise to a range of consultation

events and scrutiny committees. We continue our services with the Information Advice Providers Network improving

understanding of rights and responsibilities in relation to issues of equality and discrimination. Work to empower young

people and families to understand and exercise their rights has resulted in more positive outcomes for children and

young people.

4,666 families and hundreds of professionals access information and support from 8 offices and Information Points in

our charity shops, schools and communities across Wales. A National Helpline is in operation 5 days a week to

improve access to information advice and guidance for children, families and professionals. We responded to 10,800

phone calls wanting advice and gave advice and support on over 10,300 problems presented. However we are aware

that 25% of Helpline calls are missed and many requests for face to face support at meetings have not been possible

due to capacity and funding shortfalls.

Discrimination Advice Wales

SNAP Cymru National Information and Advice Providers Network and are currently funded by Welsh Government with

CAB and Shelter Cymru to provide Disability Discrimination Advice for children, young people and families in Wales.

SNAP Cymru has reported on 300 cases this year, providing case studies and outcomes to funders to inform policy.

Over 100 professionals have received Disability Discrimination training this year.

ALN/Disability, Inclusion and PlayTraining

SNAP Cymru were funded by Welsh Government with Groundwork Wales to provide training for play workers and

other throughout Wales. We trained over 200 parents in Disability and Play, professionals and volunteers also

participated. An extremely busy year providing training on a range of topics related to ALN/Disability to a range of

practitioners and families included in the figures above. We have delivered 57 external training courses to over 800

multi-agency professionals across Wales.

Policy - Conferences and Consultations

Work to influence national policy and enhance direct services continues by working collaboratively with many

organisations and agencies including: The ERHRC; SENTW Tribunal User Groups; Welsh Government Advisory

Committee CAFCASS, Vision Services, Cross Party Group Autism in Wales, Legal Services; Office for the Children's

Commissioner for Wales; Children in Wales; Race Equality, Refugee Council, National Autistic Society; Autism Cymru;

Learning Disability Wales; SCOPE; St David's Children Society for Adoption Wales, WCVA; and local volunteer

centres.

In taking forward children and young people's rights to inclusion, participation and advocacy, SNAP Cymru has made

presentations, produced reports and participated in Welsh Government policy groups and consultations. We have

given significant input into statutory reform whilst continuing to work collaboratively with multi agency organisations to

improve the development and delivery of effective services to meet identified and emerging needs. Our Chief Executive

has further consulted with Local Authorities across Wales discussing trends and issues related to children and families,

and new and emerging legislative changes. There has been a continued dialogue and consultation with Welsh

Government, the National Assembly and others related to statutory reform in Education, Health and Social Care and

the poverty agenda, having significant input into the ALN Reform and scrutiny stages. We have provided speakers for

National Policy Forum and Capita Conferences on a range of policy issues on Welsh Language, Education, Health and

Social Care.

Our Advice Giving meets the Legal Service quality mark for specialist advice giving in Education and our 'About Me'

advocacy service for children and young people with additional needs meets the Welsh Government Standards for

advocacy providers. We continue to work with the Advocacy Providers Network to ensure that all children in Wales

have access to advocacy when required. We are also members of the working group on the implementation of the

Welsh language Act and we share our significant experience and expertise in additional learning needs, SEN, disability,

exclusion and discrimination with colleagues and prominent opinion formers to inform legislation and policy to effect

change

Families First

SNAP Cymru manage Families First projects in Cardiff (exclusion and reduction of those at risk of becoming NEET).

Merthyr and Cardiff (children with disabilities, and the development of an inclusion quality standard (Merthyr) Ynys Mon

(portage for early years) Swansea (children and young people with disabilities and transition). The families and young

people receiving services from these projects have tailored intensive key working support with SNAP Cymru who work

collaboratively with Local Authorities' Joint Assessment Family Framework (JAFF) and the Team around the Family

(TAF) and Disabled Team around the Family (DTAF). Many of the cases would have previously been with Social Care

Services. We supported many families in crisis, working relentlessly to ensure they achieve positive outcomes and a

better understanding of their situation, building support structures, knowledge and resilience. We leave families better

equipped, with confidence and know how to take matters forwards for themselves and refer back when in need.

Parent Partnership Services and Pupil Participation - Independent Parental Support (IPS)

SNAP Cymru are members of the UK National Information Advice & Support Service (IASS), which continue to inform

our development and practice. Currently we are contracted to provide face to face IPS services in 19 Unitary

Authorities in Wales and Disagreement Resolution Services to 21 Local Authorities as required. Telephone helpline

advice, information via e-mail, website, post and access to training is delivered throughout all 22 authorities.

Formal Disagreement Resolution - Datrys

Regional teams continue to build expertise in conflict resolution. Training and services are accessible across Wales.

SNAP Cymru staff are trained to level 4 in Mediation to deliver informal and formal dispute resolution.

Casework Services April 2017 - March 2018

New case files 4,666 New Matters 10,102

Data analysis has been made available to inform partners including: age, ethnicity, issue, low income, family living

arrangements and SEN type. Data base analysis and Development reports evidence the continuing need for the range

of services offered by SNAP Cymru. Casework analysis demonstrates the need for a holistic approach to meeting the

needs of children and families in order that they may enhance their education and inclusion. Working within multi

agency partnerships within each local authority is key to effective, appropriate independent information advice and

support services. Families present with multiple issues which need addressing including: formal assessment, provision,

placement health assessments; diagnosis; medication; respite; social care support; access to out of school provision;

transport; housing; adaptations. Some families and young people require accurate information, impartial advice and

signposting; others need more intensive ongoing support and formal referral to other agencies. Full data analysis is

shared with policy makers and opinion formers to inform and improve practice across Wales.

Top Matters

Matters presented to Snap Cymru

Number

Percentage

Educational provision - school

793

17%

Statutory assessment

467

10%

Access to services - education

373

8%

Placement

324

7%

Communication breakdown

187

4%

Access to services - health

140

3%

Discrimination - Discussion

140

3%

All exclusions

888

19%

Exclusions - fixed term

158

3.5%

Exclusions - Reduced timetable

140

3%

Exclusion - at risk

222

3%

Exclusion - Permanent

18

0.4%

Reduced timetable

137

3%

Illegal/voluntary exclusions

86

2%

Managed moves exits

80

2%

PDC meetings

29

0.6%

SNAP Cymru worked with 4666 cases this year. The highest number of cases this year came from parents and carers,

74% and 23% of referrals came directly from the LA. 4% came from the third sector. SNAP Cymru believes this is as a

direct result of positive partnership working between the casework team and LA colleagues who disseminate our

literature which has resulted in an increase in confidence to refer families to SNAP services.

We supported families to resolve 10,102 matters (problems). Some of these have been complex and time consuming.

A high number of families report more than two problems upon initial contact.

72% of referrals included children and young people have a medical diagnosis.

65% of families were allocated a caseworker. This high percentage is indicative of the complex nature of casework

carried out. Families requested support for a range of complex matters.

14% of families returned for further support.

Upon case closure, 90% of families reported more than one successful outcome. With very few exceptions our service

users have a positive view of the service provided by SNAP Cymru. No families have reported dissatisfaction with the

service they received. Professionals report satisfaction with the service although formal feedback to date is

comparatively low, despite surveys.

Staff and volunteers continue to share their expertise and raise the voice of families at over 300 LA panels and case

reviews. We continue to view this work positively as teams value the opportunity to work in partnership with their LA

and school colleagues as it provides opportunities for all partners to view and understand issues from different

perspectives and it encourages good relationships between colleagues.

SENTW Appeals discussed, 934, decreased from last year, 42 of these were lodged and 16 of these cases were

resolved and withdrawn during SNAP Cymru intervention and 14 resulted in an appeal being heard at SENTW.

Successful avoidance of conflict resulted in just 4 cases referred for formal disagreement resolution, a 75% reduction

from last year, 652 being resolved through local Lead Officer informal mediation and disagreement resolution. 15

young people were involved with discussions as to whether they wanted to appeal and all were successfully resolved.

Standards

The organisation has maintained the Legal Services SQM specialist advice giver status for the third time and continues

to embed standards programmes and policies which support continuous quality improvement through performance

management systems. Senior managers have reviewed monitoring and evaluation tools to evidence and measure

effectiveness of activity. This work is informed and influenced by measuring outcome and impact for families which is

reported to Local Authorities. Evaluation of services is positive, the measured impact on families and young people is

significant. Our own professional standards have been refined and implemented.

Staff

The number of staff for 2017/18 was 35 with 28 full time equivalent. Employment trainees have completed placements,

enhancing the service for families and helping to build a sustainable future, additionally there are approximately 200

transient volunteers with over 80 actively supporting specific projects throughout Wales.

Property

The property purchased Elizabeth House in Middleton Street Llandrindod Wells operates as a service centre for Mid

Wales and a charity boutique giving us higher visibility as a charity and improved access for beneficiaries.

This year

As predicted 2017-18 has continued to be bleak for the third sector and organisations supporting children and families

generally. Many of the opportunities from ESF funding are no longer available and with Brexit still not finalised there

continues to be uncertainty for the future. The Third Sector are unlikely to recover these opportunities from

Government funds in the future as cuts in funding continue.

We continue to seek sustainability of advice giving in Education and Family Partnership Services. We continue to seek

opportunities through competitive tendering and grants funding to provide information, advice, support and advocacy

for children, young people and families.

We have disseminated new resources and delivered training to support inclusion and equality and to raise awareness

of discrimination. Trained staff and volunteer teams complement national and local government strategy to help meet

key priorities for children and families in Wales

Further development of the SNAP Cymru AGORED Cymru Accredited Centre, continues to build our expertise and

reach across Wales. Our own staff and volunteers continue to take up higher level responsibilities, implementing new

skills developed through the staff training programme.

Staff and volunteers support fundraising for future sustainable services for children, young people and families. Bids

have been submitted which include proposals to local authorities and trusts to develop our inclusion services across

Wales for: information; advice; casework; advocacy; key working; inclusion; and exclusion services which directly

increase co-production, participation, empowers children and families and reduces disagreement and conflict. The

work of SNAP Cymru has positive impact on social health and well-being and supports the Welsh Language

We continue to seek new ways of improving accessibility for isolated communities and other hard to reach groups and

individuals. We are seeking more funds to provide much needed services for children and families whilst we continue

to develop our visibility and sustainability.

Financial review

Review of the year

The Charity is reporting an overall surplus for the year on unrestricted funds of £3,241 and restricted funds of £nil. At

the end of financial year the level of unrestricted reserves has increased from £502,195 to £505,436.

Investment policy

The Charity has no investment powers except to place any surplus funds into instant or fixed term deposit accounts.

Reserves policy

The trustees acknowledge the need to retain the level of available reserves held to ensure the continuance of at least

the current level of service delivery. The economic climate is such that core income levels are likely to fall, giving rise

to annual deficits. The annual staff costs are currently over £700k and the trustees are only too well aware of the time

delays when applying for new funding streams. This policy is reviewed on an ongoing basis throughout the year when

finance reports are presented, having regard to the financial and operational risks faced by the Charity. The trustees

have reviewed the minimum level of cash reserves below which they feel it would be imprudent to continue operations

would be £300K. To assist with their monitoring of reserves, the trustees have set aside this designated reserve to

ensure the continuance of a national service.

The Charity relies heavily upon external funding in the form of grants to support its very important activities in

furtherance of charitable objects. Such funding sources are subject to change and cannot be guaranteed. In addition,

the Charity undertakes project driven work for which restricted income is received, and whilst this funding is crucial to

project delivery it is sometimes insufficient to satisfy all of the Charity's objectives. As a result, the Charity has used its

unrestricted reserves to support projects, these are now depleted to the minimum reserves required. Future projects

can only be undertaken from a full cost recovery model.

The trustees must also ensure the reserves are robust enough to meet redundancy and other statutory costs should the

Charity have to reduce or cease its level of activities. The level of available reserves, i.e. those unrestricted reserves

excluding fixed assets amounted to £505,436

Future plans

We will review our strategic business plan to seek additional sustainable income to reduce the risk of reliance on

statutory funding streams. We will implement the changes required to improve and streamline our data collation and

dissemination to meet contractual reporting systems from funders and seek longer term contracts for our service

delivery. We will build on our growing reputation in training and policy work through marketing our expertise within the

field of family partnership and education to meet the demands and opportunities arising from new and emerging

statutory reform affecting children and families.

Structure, governance and management

Structure, governance and management - Legal Status

The Charity is a limited company, registration number 2832114, and is governed by its Memorandum and Articles of

Association. It is registered with the Charity Commission, number 1027599.

Financial controls and Benchmarking

Control over the client affairs is affected by an inspection by both the Trustees and the external auditors.

People of significant control within the organisation are: Chief Executive Director, Denise Inger; Chairman Huw

Roberts; Finance Director Dr. David Williams. These persons lead an annual review and benchmarking procedure

ensuring that all members are fully briefed of historical projects and are fully aware of the viability and certainty of on

-going projects considering new and emerging trends with market competition. Benchmarking policy and procedure

considers the hallmarks and principles as set out in the following guidance. The hallmarks of an effective charity -

Charity Commission (2008); The Good Governance Code - ACEVO, NCVO (October 2010); Governance best practice

benchmarking - January 2016.

Organisational structure

SNAP Cymru is managed by its Trustees who are nominated to the National Executive Committee (NEC) via the

membership. The Board of Trustees endeavour to ensure a degree of regional representation for the area, in which the

organisation works and to include a minimum level of one-third parental representation where possible. SNAP Cymru

is currently active within all counties in Wales. The NEC develops policy and strategic direction with the Chief

Executive Director and managers of the organisation. Operational management of the organisation is the responsibility

of the Chief Executive Officer who leads the management team.

Induction and training of new trustees

Trustees are nominated to the Board of Trustees and are elected annually by the voting members at the Annual

General Meeting. Each Trustee stands for an initial period of two years before retiring but shall be eligible to stand for

re-election without further nomination. A Trustee induction pack and training has been developed and access to

training regarding the roles and responsibilities of Trustees is arranged to update individuals of changing legislation

and guidance. Trustees also have access to the company solicitor who is expert within charitable law and Legal advice

from DAS insurers.

Reference and administrative details

Registered Company number

02832114

Registered Charity number

1027599

Registered office

10 Coopers Yard

Curran Road

Cardiff

CF10 5NB

Trustees

H Roberts

Chair

L Brewis

Vice Chair

S Jones

P Lewis

D Williams

K Lowman

A Lusk

P Hosking

J Sharpe

L Statts

A I Wilson

Chief Executive Office

D Inger

Auditors

Haines Watts Wales LLP, Statutory Auditors

7 Neptune Court

Vanguard Way

Cardiff

CF24 5PJ

Bankers

Santander

Business Banking Centre

301 St Vincent Street

Glasgow

G2 5NB

Solicitors

Geldards LLP

Dumfries House

Dumfries Way

Cardiff

CF10 3ZF

Statement of trustees responsibilities

The trustees (who are also the directors of SNAP Cymru for the purposes of company law) are responsible for

preparing the Report of the Trustees and the financial statements in accordance with applicable law and United

Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair

view of the state of affairs of the charitable company and of the incoming resources and application of resources,

including the income and expenditure, of the charitable company for that period. In preparing those financial

statements, the trustees are required to

-

select suitable accounting policies and then apply them consistently;

-

observe the methods and principles in the Charity SORP;

-

make judgements and estimates that are reasonable and prudent;

-

state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

-

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any

time the financial position of the charitable company and to enable them to ensure that the financial statements comply

with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and

hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-

there is no relevant audit information of which the charitable company's auditors are unaware; and

-

the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Auditors

The auditors, Haines Watts Wales LLP, Statutory Auditors, will be proposed for re-appointment at the forthcoming

Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 22 September 2018 and signed on the board's behalf by:

P Hosking - Trustee

Report of the Independent Auditors to the Members of

SNAP Cymru

Opinion

We have audited the financial statements of SNAP Cymru (the 'charitable company') for the year ended 31 March 2018 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2018 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.

Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the

financial statements section of our report. We are independent of the charitable company in accordance with the

ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical

Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe

that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to

you where:

-

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

-

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the

annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of

assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing

so, consider whether the other information is materially inconsistent with the financial statements or our knowledge

obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we

conclude that there is a material misstatement of this other information, we are required to report that fact. We have

nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-

the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course

of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to

you if, in our opinion:

-

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the

charitable company for the purposes of company law) are responsible for the preparation of the financial statements

and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is

necessary to enable the preparation of financial statements that are free from material misstatement, whether due to

fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to

continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern

basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or

have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from

material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes

our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in

accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from

fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to

influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting

Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the

Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of

the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's

members those matters we are required to state to 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 charitable company and

the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Clive Edwards (Senior Statutory Auditor)

for and on behalf of Haines Watts Wales LLP, Statutory Auditors

7 Neptune Court

Vanguard Way

Cardiff

CF24 5PJ

27 September 2018

SNAP Cymru

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

for the Year Ended 31 March 2018

2018

2017

Unrestricted fund

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

2

12,610

-

12,610

8,631

Charitable activities

5

Charitable activity

619,276

303,148

922,424

904,377

Other trading activities

3

48,917

-

48,917

51,744

Investment income

4

659

-

659

1,010

Total

681,462

303,148

984,610

965,762

Expenditure on

Raising funds

6

286

-

286

216

Charitable activities

7

Charitable activity

677,935

303,148

981,083

974,555

Total

678,221

303,148

981,369

974,771

Net income/(expenditure)

3,241

-

3,241

(9,009

)

Reconciliation of funds

Total funds brought forward

502,195

-

502,195

511,204

Total funds carried forward

505,436

-

505,436

502,195

SNAP Cymru

Statement of Financial Position

At 31 March 2018

2018

2017

Unrestricted fund

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

Fixed assets

Tangible assets

13

78,350

-

78,350

82,255

Current assets

Debtors

14

58,495

-

58,495

43,185

Cash at bank and in hand

418,391

-

418,391

427,984

476,886

-

476,886

471,169

Creditors

Amounts falling due within one year

15

(49,800

)

-

(49,800

)

(51,229

)

Net current assets

427,086

-

427,086

419,940

Total assets less current liabilities

505,436

-

505,436

502,195

Net assets

505,436

-

505,436

502,195

Funds

17

Unrestricted funds

505,436

502,195

Restricted funds

-

-

Total funds

505,436

502,195

The financial statements were approved by the Board of Trustees on 22 September 2018 and were signed on its behalf by:

P Hosking -Trustee

S Jones -Trustee

L Brewis -Trustee

SNAP Cymru

Statement of Cash Flows

for the Year Ended 31 March 2018

2018

2017

Notes

£

£

Cash flows from operating activities:

Cash generated from operations

1

(9,043

)

27,247

Net cash provided by (used in) operating activities

(9,043

)

27,247

Cash flows from investing activities:

Purchase of tangible fixed assets

(1,209

)

(1,142

)

Interest received

659

1,010

Net cash provided by (used in) investing activities

(550

)

(132

)

Change in cash and cash equivalents in the reporting period

(9,593

)

27,115

Cash and cash equivalents at the beginning of the reporting period

427,984

400,869

Cash and cash equivalents at the end of the reporting period

418,391

427,984

SNAP Cymru

Notes to the Statement of Cash Flows

for the Year Ended 31 March 2018

1.	Reconciliation of net income/(expenditure) to net cash flow from operating activities

2018

2017

£

£

Net income/(expenditure) for the reporting period (as per the statement of financial activities)

3,241

(9,009

)

Adjustments for:

Depreciation charges

5,115

6,058

Interest received

(659

)

(1,010

)

(Increase)/decrease in debtors

(15,310

)

20,764

(Decrease)/increase in creditors

(1,430

)

10,444

Net cash provided by (used in) operating activities

(9,043

)

27,247

SNAP Cymru

Notes to the Financial Statements

for the Year Ended 31 March 2018

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 2015)',

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.

Income

Donations are recognised when they are received.

Income derived from events is recognised as earned (that is, as the related goods or services are provided).

Investment income is recognised on a receivable basis.

The income for the year is attributable to the company's principal activity, namely to provide parents of children

with special needs with independent information and support, helping them to become partners with

professionals as they make decisions about their child's education. This activity is split into geographical

projects of which is separately funded by the relevant local authority supplemented by other sources. Where the

income given is restricted to a geographical area it is treated as a restricted fund.

Revenue grants are credited to the income and expenditure account in the year to which they relate. Where

grants have been received but relate to a future accounting period, that part of the grant received is deferred to

the appropriate period. Capital grants are recognised as incoming resources in the year of receipt and credited

to a restricted fund. This fund is reduced by the annual depreciation charge relating to the asset concerned.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the

expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that

aggregate all costs related to the category.

Costs of generating funds are the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services

for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an

indirect nature necessary to support them.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent

with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the

time spent and other costs by their usage.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of

trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value

of each asset over its estimated useful life.

Freehold property

- 2% on cost

Fixtures and fittings

- 10% on cost

Motor vehicles

- 25% on cost

Computer equipment

- 20% on cost

Individual fixed assets costing £1,000 or more are initially recorded at cost

Taxation

The company is a registered charity and as all its activities are primary purpose it is therefore exempt from

taxation.