Wessex Empower. Inform. Inspire Annual Report and ,. Financial Statements Autism Wessex Company Number. 2506982 Registered Charity Number. 1000792 -ontents Message from the Chair.............................................................03 Trustees, Annual Report..... .. ... .. .05 IndependentAuditors Report....................................................19 Financial Statements................................................................. 23 Income and Expenditure account.............................................25 Balance Sheet.............................................................................26 Cash Flow Statement.................................................................27 Notes to the Financial Statements... ..29 Us5n.g' the ndvigation To help you navigate through the report and financial statefflent5 we have created this PDF with linKs throughout. Th8 icons in thè bottom right hand corner will help you navigate. P￿viouS page Return to contents Next page Portfield - Il Message from the Chair It gives me great pleasure to introduce the annual report and financial Statements for the year to March 2021. At the time of vwriting this report, we are in the final slages ol research and development and work begins in the next 16w weeks on updating our collateral and developing a new website. The re-launch Is plann8d lor November 2021. and I look fDrnvard to sharing details of thls with you nearer the time. What a year it has beenl I havè been overNhelmed with pride and admiration for the unbdievable courage, dedication and care shown by our teams across the charity. The environment in our school. Care homes and in the communities we work in was turned on its head, but our brave and determined stsff left no stone untumed to ensure the safety of our client groups and colleagues. l am also very grateful to a51 the other organisations, groups and authorities who have offered 5UPPOrt over the period. In Adult Services. we continued to increase our supported living provision whllst reviewing our residential portfolio. A new seven unit supported living residen¢e, Aspire, was opened in February 2021 in Boumemouth, collaborating with a national hou51ng association. At the same time, we closed th& cloors of our Manor Fload eare home, whilst continuing to support the outgoing residents in their new homes. Whilst we had to invest a lot of time and energy to step up to th& challenges Df Covid-19, we continued to keep focused on the strategic plan, maintaining the sound financial fotsting and building for our future beneficiaries. Portfield School continued to meet demand with the addition of another class. A numbèr of structural changes were made to enhance the education and therapy provision. This developtnent provides èducation, therapeutic input and increased P051tive behaviour support. Valuable additions were also made to the th8rapy team. giving further support to student development. Despite the Covid outbreak, students continued to enjoy a wicle offering of activities and development opportunities, alb&t through different approaches. The school remained open throughout the year, thanks to the formidable efftjrts of the school staff team. A key part ol the ongoing development of the charity has been to revisit our brand identity. After much growth over the last few years, the time is now right to re-iterate our core values, increase Dur public persona and to bring some unifomity to all ol our brand collateral. Drt oeo Aulisfy G¢lI't deflne ¢. i aef in8 autisrn. Plans for the opening of the Chris Page Centre continued. although Covid put paid to the plans to open in 2020. The Chris Page Centre will offer assessments and diagnoses IDcally', addressing COM￿LInEtY ll88ds for shorter waiting lists and avoiding lengthy travel. Our Community Connection Service, which provides inforrnation and signposts people, made Important strides. It has also provided valuable insight and has highlighted needs that will feed into our future development plans. The Sensory Multi Use Games Area was completed in April and has been a massive hit with the child￿n at the school. New trampolines were lundraised for and installed as was the first part of an amazing new school playground. We are very grateful to all our generous donors for their invaluable contribLJtions. We welcomed Mèh8rzin Das, Mark Brosnan and Andrew Willshire as new trustees. Jonathan Beebee, Martin Jamés, Adrian Trevett and Elaine Eager retired as trustees during the year and I woul like to extend my thanks to them for their wonderful contributions to the charity. I would also like to thank the rest ol the Trustee Board and to Siun Cranny, Chief Executive. and the rest of her managèmènt t￿arn. for the amazing way they have steered the charity through the challenges of the last year. Our volunteers, dc>nors and supporters give so generously and are fundamental to our work, I would like to take the opportunity to thank them too, for everything they do for our charity and the differences they make to people's lives. I lèave My final thanks and gratitude to the Autism Wèssex workforce. who have taken heroism to a new level this last year. It would be wrong to hold out any particular individual as it has been a rnonumental team effort, but what we achlev? as Autism Wessex ig not possib5e without each and every ol thèm. Malcolm Farrell, Chairman, Aulism Wessèx 4 AJi-QJ&'. ?=- &-, 0•0 Autism Wessex - our vision and strategy Established in 1￿, and originallylounded by parents of Children with autism. the chartty provides high quality $pectalist care and educatiort to children and adults wÈth autisrn and sUPPOrts thelr families and carers. We currently work across the countie5 of Dorset, Hampshire, Somerset, and Wiltshire. Oui. prorrL'3¢3 To the people we work for.. We promise we'll listen to you and work with you to hèlp you achieve your ambitions and fuKIll your potentiat. To our commissioners.. We proErTrise to listen and to develop solutlOn5 that arè cost effective. To those who donate.. We promise to use your donakn.ons wlsely and carefully to transfom the lives of those we serve. To our colleagues.. We promi52 to vaue you, involve you and lo communicate with you in an accèssiblè way. 31 1...-afch ?-.?L- o•• Our Servic-s ResidentÈal Homes We operate six residentid homes for acjults across the wion for smdl group living in the community. Each home empltsys specially trained staff and provides a safe, supportive and positive environment, ensuring that personal interests, hobbies and needs a￿ Considered and met. Community Support Service We provide supported living services to people Df all ages in Iheir own homes and in the community. We provide 5erviees across the counties ol Dorset, and parts of Somerset and Hampshire. Our commitment is to provide every single person we support with the framework to identify the opportunities that are available to them, make considered choices about what they want to achieve and work in partnership to SUC¢8ssfully achieve those aims. Thè Ctsmmunity Support S&rvic8 ha5 offices in Christchurch and Dorchester. Portfield School PortField School is a thriving non-maint8inèd school for 90 pupils in purpose-built accommodation in Parley, near Christchurch, and at its 14-plus 'Life Skills, facility in Christchurch. The school specialises in education for children and young people from ages of 4 to 19 with a diagnosis of Autism Spectrum Condition. Community Conneetlon Servioe Our Community Connector provides signposting and infomation on au115m and associated conditions and can help with.. your or your Child's education options support in education training for professionals in education education resources how to talk about you or your child's condition Ch1￿1.for.Up,,;to,,, pup.ils aged Charity Hub Our busine$5 SUPPOrt functions comprise the Chief Exec(Jtive, Finance, IT, HR. Facilities and Fundraising. ILdi P.e￿oi. -.ia 31 Trb.&-.--* 2n2L oeo PLLb2ic B--,- Statemen[ The charity's trustees have given due regard to the Charity Gomfflission's guidance on public benefit and to its supplementary guidance in respect of feè charging charities. The trustees are satisfied that, through its primary activities, the charity provides identifiable benefits and that these are consistent wth Its charitable objects. The trustees do not consider thal thes& activities produce any identifiable detriment or harm. The trustees are satisfied that the benefits provided by the charity are available to bgneficiari85 consistent with its charitable aims- people with auusm, learning difficulties alld mental health drtficulties and their families/carers. In acknowledging that the charity charges f*s for many ol its services the trustees are satisfied that no Individual is unreasonably rèstricted through action by the charity from benefiting from it5 activities through an inability to pay 2nd/or through poverty. The trustees are satisfied that any private benefit is incidental to its public benefit activity. nfeers..'h'élii. .; ',tlie'cti'ari jto deliiier,.; ¥'DI,antCJers ¥'and',wjthout.them,, 'could"'niit'"aChiev￿',..., The trustees gratefully acknowledge the contribution of volunteers who provide support for service delivery activitie5 and fundraising events. Volunteern help the charity to deliver its services every day and without them, we could nc>t achieve what we do. We are privileged lo be able to call on many volunteers who themselves have experience of autism.. they enrich our lives, provide advice and help us continualy improve what we do. oeo Strategic Report The Companies Act 2006 (Strategic Report and Directors, Report Ftegulations 20131 requires the charity to prepare a strategic report. The strategi¢ report comprises of the following sections= Community and rèsidenfjal seThi¢es Our AduA Services continued to grow with an overall increase in hours 017% over the year. The share represented by supported living at the end of the year continued to increase from 45Yo to 58Y.. Much of this was driven by thè opening of the Aspire residence. with seven residential units and the associated closure of the Manor Road Care horne in February 2021. We have continued to work with local authority comFnissioners to address the financial vlabillty of services with some positive results but with more still to do. Objectivès and activities Achievements and perforniance Financlal revlew Plans for future periods ¥ v> ano awtiVli¢es 'O,d¢,..se￿1ceS The Artielés of Association state that the Charity is.. 'For the public benefit for thè provision of education, social care. advocacy and tsther support serwices to thos8 whc>se lives are affected by autism. learning and developm8lltal difficulties or mental health difficulties. The charily's main activities undertaken in relation to those purp05ès ar& defined through its vision and mission statement. The operalion was largely impacted by the Covid epidemic but rern￿ned fully operational throughout. Considerable additional measures were implemented to manage Infection control, including paying stsff at wages whilst being required to se5f-isolatè and the implementation ol testing. Significant supptsrt was tsceived from local authorities to hdp manage the additional resoureès and costs. Progress agatnst strategic prioritsès In 2017, th8 eharity adopted the following stratègic goals". Support more people affected by autlsm and associated difficulties. Given the current situation. we did not have any Care Quality Commission ICQC) inspections during the course of the year. Al our seNices regulated by the CQC are rated Good. Raise awareness and acceptance of autisrn in the local community- Deliver our mission and vision as effectively and efficiently as possible. Become a robust and sust8in8blÈ financial entlty. o•0 Education The school roll increased frorn 82 at the end of March 2020 to 89 at the end of March 2021. This increase was managecl through the addition of a further class at Portfiel(5. The school remained open throughout the Covid lockdowns, continuing to provide full services but adopting alternative approaches to ensure infection ¢ontrol measures wore appropriately met. The school intrOdU￿d new Integrated Support Lead and Assistant roles to enhance the education and therapy provision. This development prgvides education. therapeUt￿C input and increased positive beh2viour support. Dance and music therapy have also been added to the overall offering. Outdoor learning has continued to be enhanced with the opening ol the Sensory Multi- Use Games Area. which has traTrsfDrm8d 5POrt ancl activity for students. The school has also benefitted from new trampolines and the first developments of a new playground. Our people Employees represent our greatest investment and are our most valuablè asset. Acquiring and retaining the highest calibre talent is our prfority. Our three-year p8ople plan focussès on employee engagement.. ensuring our people have the best possible èxperience. A fully interactive on-boarding plattorm, personal dewelopment and bespoke. accredited training programmes havé been developed to encourage a positive culture and career progression Whe￿ people wish to stay. The senior management team communicates regularly to the charity to ensure they are kept appraised of organisational iSSLJes and performance. The Staff Forum meets quarterly. with representation from across the charlty. to ensure employeè viaws are represented and considered. Industry. The Human Rèsources team launched a new HFI s8lf-service ptsrtal and mobile app as well as a redesigned and modernised online Employee Handbook. The charity will alway3 provide a productive working environment, where all employees are treated equally with dignity and respect. We are committed to the fair treatment of our staff, workers. vo>lunteers. Trustge3 and govemors regardless of race. gender, religion, sexual orientation. responsibilities for dependents, age, and physical/mentsl disability. Over the course Df the year. signrFieant focus was placed on supporting the mental health of colleagues, particularly with the backdrop of the pandemic and challenging working conditions. This includecl a further roll out of the Mental Health First Aiders, an increase In welfare calls. additional recognition paymenls and the sharing of individual care packages. Oui Equal Opportunities Policy sets out our commitment to promoting equal opportunities in employment. This includes our approach to recruitment and selection, to part-tirne and fix&d-tem work and to making reasonable and appropriate adjustments The range of mandatory and Option￿ training continued to be developed and ddivererJ, bLJt with an increased focus on computer based and remote learning due to th8 circumstances. More input from the ￿rUItment team was provided to support the growing business and to recognise the increased dèmand for care workers across the 4*r En) S-, -b=1 frp o•• Community Connectlon Service The servicè was set up in September 2019 and currently offers signposting to Autism Wessex services and other local organisations which provide advice specifically on autism and related issues. Enquirie5 are received by telephone or email and in response, appointments are made. Wè also provide information on autism and related issues. The service plans to provide training and education to local bugnÈsses whilst working with the training and fundraising teams to be more visible in the community for families or individuals with autism. Over the course of the year the setvti¢e has dealt with enquiries from.. indivicluals with autism (recently diagnosed or seeking diagnDSIS1 individuals requiring counselling services families in crisis due to autism families looking for access to therapeutic services not available to them on the NHS local aLrthority family support workers CAMHS (Child and Adolescent Mentsl Health Service) ounsellors GPS social services sohools looking for access to training or advice to support specific pupils with autism In a mainstream setting 000 Fundralsing We &e committed to protecting donors and the public, Including vulnerabl peopl8, from any unreasonably intrusive or persistentfundraising approaches and will not apply any undue p￿Sllre on them to donate. We deal with existing and potential donors both gently and with extreme care, protecting the charity s reputation and values. We will work with some gentle Pe￿ua31on bLJt we do not use any external professional fundraising services. To provide further reassurance, and to demonstrate compliance with the regulalion for fLJndraising activities. we ll￿ registered with the Fundraising Regulator. WÈ have adopted the regulator's Cc>de of Fundraising Practice, and u8e the Fundraising Regulator's logo on all fundraising communications. Autism Wessex has not received any requests to ￿moVe or suppr8ss donor data from the Fundraising Preference Service. We have a process In place to deal with cotnplaints and are pleased to confirm that we have not had any related to fundraising during the year. Performance in fundraising over the p&riod, which coincided with the Ctsvid outbreak has proved extremely challenging. Community engagement activities had to be curtailed and the focus of fundraising activity substantially changed with fflany csonors changing their approach to giving. As a rèsult, fundraised inoome fell by 40% over the period. Activity did not stop, however, and major successes we the completion of the Sensory Multi Use Games Area, the installation of new trampolines at thè school and a safe space cabin at our Higher Ground care hotne. Important pledges were also received. to suppDrt projects gtsing forward such as completion ol the new school playground. development ol a model Glassroom and a new minibu3. We were also very grateful for all the local business support earfy in lockdown that we werè atrile to pass on to our service users and their families. 12 oeo Financial reserves and investhent PDIicy Funds and reserves fall into the following categories-. Reviaw of the financi￿ position at the end of the reporting period. The charity's income lor the period Ine￿ased from £10.218,057 to £11.593.312, an increase of 13.40kn. This income derived from.. Education contracts.. Residential home contraets= Community support services.. Fundraising.. Other a¢tiviles'. Restricted fijnds art Ihose funds only av2ilable for expenditure in accorclance with the donors. directions. Detai15 of these are Set out in the notes to the annual accounts. Fixed asset fvnds ￿present the fixed assets ol Autism Wessex, the vast majority of which are the freeholds of PortField School and the rèsidential homes. Without them, Autism Wessex could not operate. They are shown separately to other unrestriGted funds due to the size and importance of these assets. £4,522,703 £3,499,563 £3.213.091 £353.225 £4,730 Designated funds are set aside at the discretion ol the Trustees for a specific future purpose. At the end of the year, the Trustees agreed to designate an afflount ol £550,000 specifiC￿lY to recognise the additional risk around the Cororia Virus C>Utbreak and the ability to maintain front line worker resource. Expenditure in respect of those activities increased from E9,811.154 to £10,713,285. an increase of 9.OYo. Education services.. Social care.. Fundraising.. Information and signposting service/non-contracÈed services-. 23,897,118 26,630,483 £153.020 £32,664 Free reserves are freely available lor general use. They are retained to enable the Trustees to provide assurance to our service users. the public and local authoritie5 that Autism Wessex will be ablE to sustain its contractual commitments to deliver care and education services. These lunds a￿ primarily held in cash lor liquidity purpose5. The combined activity generated a Surplus of £880.027 againsl £406,903 for the previous period. The result for the year included the rdease ol an exceptional provision of £300,000 following the decision ol the Suprème Court not to uphold an appeal in respect of sleèp-in rates. Excluding this release, the surplus was £580,027, a surplus of 5.0% ol tumover12019-20-. 4.0%). Most of this surplus is required to maintain free reserves at target levels given the growth in the charity. Free r8servès afft set at a level to withstand any short-term financial risks, the ma1n ones being the additiond costs of managing a significant shortage of skilled cars workers or teaching assistants andlor the loss of revenue ol a signilicgnt number of service user contracts. Based on thè short term risks. the Truste&s have targeted a free reserves holding ol three months, expenditure. Shoulcl projections of free reserves fall outside the range of two to four months, exp&nditure the Trustees will review the business plan and make changes as appropriate, including consideration of the fixed assets employed in the business and the methods in which they are financed. The income and expenditure ￿$￿IlS SLJPPOrt the charity's objectives.. 'For Ihe public benefit for the provision of education. social Care, advocacy and other support services to those whose lives are affected by autism, leaming and developmen1￿ difficulties or rnent￿ hèalth difficulties." The charity's n&t assèts have increased from £12.6S9,302 to £13.539,329. At the end of March 2021, the charity had free reserves o122.60m. equating to 2.9 monihs of expenditure, in line with its free reserv&s target lon the equivalent basis 31 March 2020: 2.9 mtsnthg). Total lunds amounted lo £13.54m of which £2.20m is restricted. 27.99m represents the value of operational fixed assets and EO.55m was designated for a CoYid-19 contingency fund and £0.20m was designated to invest in th8 launch of the Chris Page Centre. *,13.4 /0,;, oj..:luniovér :: Thè details of all funds are shown in notes 16 and 17 to the financial statements. 13 an¢1& le to charities preparing their accounts in accordance with the Financial Reporting StandaTd applicable Malcolm Farrell in the UK and Republic of Ireland Second Edition leffectivÈ 1 January 20191 in preparing Chairman the annual report and financial statements of the ¢haTity. Date.. The accounts have been prèpared in accordance with the Companies Act 2006. 18 oe• Opir,ion Conclusions relating to goin9 concem In auditing the financial st*tements, we have concluded that the trustees, use of the going ctsneem basis of accounting in the preparation of the financid statements is appropriat8. We have audited thè financial statements ol Autism Wessex I'the charitable company'l lor the year ended 31 March 2021 whioh comprise the Statement ol Financial Activities, thè Income and Exp8nditure Account. the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a Summary ol significant accounting policies. The financial reporting framework that has been applied in their preparation is applicablè law and United Kingdom Accounting Standarcls, including Financial Reporting Standard FRS 102.. The Financial Reporting Standarcj applicable in the UK and Republic of Ireland (United Kingclom Generally Acc8pted Accounting Practice). Based on the work we have perfomied, we have not identified any material uncertainties lating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company'5 ability to continue as a going concern for a perlod of at least 12 months frorTr when the financial statements are authorised for issue. In our opinion, the linancial st8tements.- Our respDn5ibilit18s the responsibilities of the trustees WFth respect to going concern are described in the relevant sections of this report. ive a true and lair view of the state of the charitab18 company's affairs as at 31 March 2021 and ol its incoming resources and application of resources for the year then ended", Otherinformation The other information eomprises the information included in the annu&l report, including the trustees, report. other thall the financial statements and our auditor s report the￿On. The trustees are ￿sponSible for the other information contained within the annual report. Our opinion on the financial statements cjoes not cover the other information and, exeept to the extent otherwise explicitly stat8d in our report, we do not express any form of assurance conclusion thewn. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice," and have been prepared in accordance with th8 r8quirements of the Companies Act 2006. Our responsibility is to ￿ad thè other information and. in doing sg, eonsidèr whether the other information 15 materi811y inconsistent with the financial statements or our knowledge obtained in the course ol the audtt, or otherwise appears to be materially misstated. If we ideRtify such material inconsistencies or apparent material misstatements. we arè requirecs to determine whether thi5 gives rise to a malerial mlSStatement in the financial statements themselves.11, based on the work we have performed. we concludè that there is a material MI￿tateMent of this other information. we are required to rèptsrt that fact. Basis for opinlon We conducted our audit in accordance with International Standards on Auditing IUKI Ils￿ IUKII and applicable law. Our responsibilities under those stsndards are fLJrther described in the Auditor* responsibilitie5 for the audit of the financial statements section of our report. We are indèpendent of the charitablè company in accordafjce with the ethical reqU1￿ments that are relevant lo our audit of the fi'nancial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these ￿quIrernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We have nothing to report in this regard. Ir*.-.c ¥ )-)'_, E-- J 9-, 1@sar¢h &O&l -rs ooo Oplnion on other matters prescribed by the Companies Act 2006 In our opinion. based Dn the work undertaken in the course of the audit.. matters related to going concern and using the going ctsncem basis of accounting unless the trustees either int8nd to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. the information given in the truste8s' report, which indudes the direciors, report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statement5 are prepa￿d is consistent with thg financial statements., and Auditovs responsibilttses for the audit of the financial statements Our objèetives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misst8teme￿t, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high lèvèl of assurance, but is not a guarantee that an audit conductèd in accordance with ISAS IUKI will always detect a material misstatemenl when it exists. the diwtors, report and the strat￿le report included within the trustees, report have bèen p￿pa￿ in accordance Nvith applicable legal requiremants. Matters ort which we are reqLsired to report by exception In the light of the knowledge and understanding of the Charity and its ènvironment obtained in the course of the audit, vve have not identified material misstatements in the director's report or the strategic report included within the trustees, report. Misstatements can arise from fraud Dr error and are c0ns1L1er￿ tnaterid if, individually or in the aggrggate, they could reasonably be 8XPECted to influence the economic decision5 of usèrs taken on the basis of thes8 financial statements. Wè have nothing to report in respect of the following m&ttèrs in relation to which th8 Cornpanies Act 2006 where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting rècords have not been kept, or ￿tum$ adequate for OLJr audit have not been r￿1Ved from branches not visited by us., or Irregularities, inoluding fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect matenal misstatements in respect ol ir￿gUIantie$. including fraud. The extent to which our procedures are capable of detecting irregularities. ineluding fmud is detailed below= The ext?nt to which the audFt was consÉdered capable of detecting iryegularities KncludÈng fraud the financi￿ st8tements are not in agreement Mqth the accounting records and returns,. or certaln disclosures of trustees, remuneration specified by law are not made., or Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. Including fraud and non-compliance with laws and regulations, was as follows.. we have not received dl the inf0Ma￿On and explanations we requi￿ for our audit. Responslbilllles of trustees As explained more fully in the trustees, responsibilities statement, the trustees Iwho ar8 also the clirectors of the charitable company for the purposes of company lawl are responsible for the p￿paratIOn of the financial statements and for bèing satisfied that th8y give a true and fair view, and for such internal control as the trustees determinè is neces38ry to ènable the preparation of f5nancial statements that are free from material misstatement. whether due to fraucl or error. the engagement partnèr ènsured that the engagernent teatn collectively had the appropriate competence, capabilities ancl skills to identify or recogniEe non-compliance with applicable laws and regulations., w& identified the law3 8nd regulations applicable to the charitable company through discussions with the trustees and other management, and from our knowled9e and experience of the charities sector- In pr&paring the financial statements, the trustees are responsible lor assessing the charitable Company￿ ability to continue as a going concem, disclosin9, as applicable, 21 An*u31 s1-. eGr En4 J i 4-a--¢h É'.&1 nweper.deii t auknl-.crF i-#pon 000 we focused on specrfic laws and regulations which we considered may have a direct material effect on the financial statement5 or the operations of the Charitable company, including the Companies Act 2006. the Charities Act 2011. care legislation, schools legislation, safeguarding legislation. dats protecbon, employment. environmental and health and safety legislation,. reviewed legal and professiond expènditure incurred in the year. There are inherent limit8titsns in our audit procedures rJescrib8d above. The more removed that laws and regulations are fro￿ financial transactions. the less likdy it is that we would become aware of non-compliano?. Auditing standards also limit thè audit procedures required to identify non-compliance with laws and ￿gulatiOnS to enquiry of the d1￿CtorS and other TNanagement and the Inspection of regulatory and legal correspondence, if any. we a55essecl the extent ol compliance with the laws and regulations identified above through maKing enquiries of management and inspecting legal correspondenc8. The identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the 5usceptibility of the company's financial statements to material misstat8ment, including obtaining an understanding of how fraud might occur, by.. rnaking &nquiries of management as to where they considered there was susceptibility to fraud. their knowledge ol actual. suspeoted and alleged fraud., and Matenal misstatemènts thai arise clue to fraud can bg harder to detect than those that arise from error as they rnay involve deliberate concealment or collusion. A further description of tsur responsibilities is available on the Financial Reporting Council's website at.. www.fr¢.org.uklauditorsresponsibilities. This description forns part of our auditor's report. considering the internal controls in place to mitigate risks of fraud and non- compliance with laws and regulations. To addr￿￿ the risk ol fraud through management bias and override of conlrols, we.. Uso of our report performed analytical procedures to identify any unusual or unexpected relationships., 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 cotnpany's members those matters we are required to state to them in an auditor's report and lor no other purpose. To the fullest extent permitted by law. we do not accept or assume ￿SponSibl11tY to anyone other than the ch&ritable company and the charitable company's members as body, lor our audit work, for this report, or for the opinions we have fomied. tested journal entries during the yèar and at the year-end to identify unusual transactions- assessed whether judgements and a53umptions made in deterrnining the accounting estimates set out in note 1.18 were indicative of potential bias., investigated the rationale behind significant or unusual transctions. Sus&n Sullivan FCA (Senior Statutory Auditor) In response to the risk ol irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to-. For ancl on behalf ol Rothmans Audit LLP. Statutory Auditors agreeing financial statement disclosures to undertying supporting docunènt8ti0n: Avabury House. St Peter Street, Winchester, Hampshire. S023 8BN reading the minutes of meetings of those charged wllh govemance.. enouiring of management as to actual and potential litigation and clairn3', reviewing correspondence with relevarrt rsgulators, induding OFSTED, CQC and the Envimnment Agency and the company's legal advisors.. and Date." 3 November2021 22 ￿￿nUal Rewrt and Financial Statements- Yèar End 31 March 2￿1[- Independent auditors report Statements Statement of Financial Activities - Year Ended 31 March 2021 2021 Total Fund5 2020 Total Funds Notes Unrestricted Funds Restricted Funds 1£) (£1 Income Donations and legaues Charitable activities 285,038 10,981,244 68,189 258,841 353,227 11,240,085 187,791 10,030.266 Total income 11,266.282 327.030 11.593,312 10.218,057 Expendature Raising lunds Charitable activities 153,020 153,020 161,882 10.149.854 410,411 10,560,265 9,649,272 Total expenditure 10.302,874 410.411 10,713,285 9011.154 NET INCOME 963,408 183,3811 880,027 406,903 Transfers between funds 122,1781 22.178 Net movement in funds for the year 941.230 161.2031 880,027 406,903 RECONCILIATION OF FUNDS Total funds brought forward 16 10,394,352 2,264,950 12.659.302 12.252,399 T(rtal funds carried forward 16 11.335,582 2,203.747 13,539.329 12,6S9.302 24 -1¢18..s-ai-rr-p:: Income and Expenditure Account - Year Ended 31 March 2021 2021 2020 (£1 Notes INCOME 11,593,312 110,713,285) 10,218,057 19,811.0521 General expenses Operating surplus / (deficitl 880.027 407,005 Interest payable and similar charges 11021 SURPLUS FOR THE YEAR 880.027 406,903 ANALYSIS OF SURPLUS un￿tricted funds 963,408 183,3811 378,627 Restricted funds 28.276 SURPLUS FOR THE YEAR 880,027 406,903 'Ye3.' En= Balance Sheet as at 31 March 2021 Notes 2021 (£) 2020 1£) Fixed assets Tangibl8 asset5 10,122.865 11.198.567 10,122,865 11.198,567 Current assets Debtors 751.812 605,931 Cash at bank and In hand 3,895,422 2,007,558 4,647,234 2,613,489 CredStors: Amounts falling due withln one year 13 11,040,770) 1752.7541 Net cunEnt assets 3,606,464 1,860,735 Total assets less current liabilities 13,729,329 1100.0001 190,0001 13.539.329 13.059.302 Creditors: Amounts falling due aftw more than one year Provisions for liabilities 14 1100.0001 1300.0001 12,659.302 15 Net a5set5 Fund5 Generai unr85tricted funds 2,591.667 2,285.126 Fixe(S asset reservè 18 6,919.967 6,816,550 Revaluation reserwe Covid-19 contingency reserve Chris Pège Centre 16 1,066,612 1,142.676 50.000 16 550,000 207,336 Unrestrfj￿ed funds 11,335.582 10.394,352 Rèstricted funds 16 2.203,747 2,264,950 13.539, 12,659.302 Company Number. 2506982 Mal¢olm Farrell. Chairn18n The financid statements werè approved and authori98d for issue by th8 dire¢tors on IS and slgned on their beha￿ by-. Cash Flow Statement - Year Ended 31 March 2021 2021 2020 {£1 {£1 (£1 io Net cash generatèdl lused) fmm operating actlvities (Note 11 1,033,354 632,788 Cash flow Irom investing activities Purchase of tangible assets 1324,2671 11TT.2321 SJe of tangible assets 1.178,777 Net cash provided by / (used inl investing activities 854.510 1177.2321 Cash flow from financiny activities Repayment of loans Interest paid 11021 Net cash lusedl I generated in finanGing activities 11021 Net Inc￿aSe I Idecreasel In cash and cash equivalents 1,887,864 455.434 Cash and cash equivalents at th? beginning of the ye8f 2.007,558 1.552,124 Cash and cash equivalents &t the end of the year 3,895.422 2.007,558 i-,-a-..c-.a.'r4trmen-.s- Y*3r Notes to the Cash Flow Statement for the Year Ended 31 March 2021 l. Reconciliation of net movement in funds to net cash flow from operating activities 2021 2020 1£) Net income 880,027 406,903 Net interest expense Depreciation of tangible assets Gan on disposa of tangible 8ssets 1D2 221,192 223,922 Workin9 capital rnovements: Decrease l (In¢￿ase} in debtors IDecreasel / increase in credtEors 1145.8811 78,018 161,6241 63.465 Net Cash inflowl louttlowl Irom operating activities 1,033,354 632,768 2. Analysis of changes in net debt At st8rt of year Cash-flow At end ofyear £} 1£) i£} Cash at bank and in hand 2,007,558 1,887,864 3,895,422 Total 2,007,558 1,887.864 3B95h22 the Financia,I l Accounting Policies 1.1 General inftsrniation 1.4 Funds accounting Fund5 held by the Charity are= Autism Wessex is a Company lirnited by guarantee and is incorporated in England and Wdes. The charitable company is a public b$nefit èntity. Thè address of Its registered office is Parfey 2, Portfield School, Parley Lane. Christchurch. Dorset, BH23 6BP. Unresttictsd general funds- these are fvnds which can be used in accordance wilh the charitable objects at the discretion of the trustees. 1.2 Accountrng Convention These financial statements have been prepared on a going concem basis under the historical Cost convention modified to include the revaluatlon of freehold land and buildings, and comply with Unit8d Kingdotn Accounting Standards, including Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, I'FRS102'1 and the Companies Act2006. In preparing the financid statements the Charity follows best practice as set out in "Charities SORP IFFIS 1021 Second Edition" effective 1 January 2019. A￿tI$M Wessex constitutes a PLJblic benefit 8ntity defined by FRS102. Thecharitabl&company meets itsdayto dayworking capital requirementsthrough its bank facilitiès. The charitable company's forecasts and projections. talfing account of a reasonable a55essment of possible changes in the funding and operating environment, show that the charitable cornpany should be able lo operate within the level ol its current facilities. After making enquiries. the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable Company therefore conbnues to adopt the going concern basig in preparing its financial statements. The principal accounting policies applied in the preparation of these financial statements are set out bdow. These policies have b8en consistently applied to all years presented. unless otherwise stated. Restricted funds - these are funds that can only be uséd for parbcular rèstrictèd purposes within the objects of the Charity. Restrictions arise when specified by the donor OT when funds are raised lor particular restricted purposes. .5 Fees recetvable Fees receivable represents the amount invoiced for the Provision of services which fall within the company s ordinary activities. Fee income is recognised on a straight- line basis over Ihe period in which the Services are delivered. 1.6 Donatrons and gift5 Voluntary income received by w8y of donations and gifts to the Charty is included in full in the statement of financial acb'vities when receivable. Intangible income is not included unless it represents goods or services, which would have otherwise been purehased. Gifts in kind a￿ included at market value and as resources expended at the same value when distributed. 1.7 Grants receivable Grants. including grant5 for the purchase of fixed assets and government grants, are reco9nisecS in full in the statement of findncial activities in the year in which they are receivable unless they are subject to specified future performance-related coridrtitsns In which case thtry art recognised in income only when the perforrnance- r8lated Conditions arè met. 12 Functional and presentation Currency The charitablecompany'sfunetional and presentatlon currency isthe pound sterfing. 1.8 Investment income Investment income is accounted for in the period in Yfftich the Charity is entitled lo receipt -nu$1 Reporr an?, Ifiu,= 1.9 Fundraising costs These indude the sdarfes, dirert expenditure arKI overhead costs of the staff who promote fvnd-raising, indudiro events together with an 8PPOrtionmert ofcentral costs. Tangible fixed assets are stated at cost or valuation less accumulated dep￿ciation. Depreciation is calculated to write off the cost or deemed cost of tongible fixed assets over their estim*ed useful lives as lollows'.- 1.10 Charitable expendttijre Charitable gxpenditure a￿ all those costs relating to service deliverance in accordance with the Charity's objectives together with an apportionment of central costs. The method of apportionment lor support costs uses the most appropriate basis in each case, as specified in the notes to these accounts. Freehold land and buildings 2% straight line on buildings only., land is not depreciated 20% straight line method pgr annum 25% straight line method pèr annum 16.7% straight line method per annum Motor vehicles Computer equipment Fixtures and fittings 1.11 Govemance costs Includes those cosls associated with meeting the constitutional and ststutory requir8ments of the Charity and includes the audit fees and costs linked to the strategic management ol the Charity. At each reporting period end dato, the Charity reviews the carrying amounts of its tangible fixed assets to detemine whether there is any indication that those assets have sullered an impairment loss. If any SLJch indication e)vst8, the recoverable amount of the asset is estimated in order to detemine extent of the impairrnent loss lif any). 1.12 Operating Lease3 Rentals applicable to operating leases are charged to the statement of financial activities on a straight lin& basis over tha lease term. 1.13 Tangible Fixed assets The Charity catggorises its tangible fixed assets between the following asset types.. 1.14 Pensions The pension cost charge rep￿SentS thè contributions payable to the Teachers, Pension Scheme. an insurecf group personal pension Scheme and the new government auto-enrolmeTrnt scheme. The Charity ha5 no liability under the schemes other than for the payment of those contributions. Thé pension schemes. arrangement enables thè Charity to comply wilh the requirements of stakeholder pension provisions. Freehold land and buildings IPortfield School campus) Freehold land and buildlngs Icornmuftity properties) Premises improvements Fixtures ancl fittings Motor vehicles Computer equipment The Teachers. Pension Scheme is a multi-employer plan. Vvhere it is not possible for the charitable company to obtain sufficient infomation to enable it to account lor the plan as a defined benefit plan, it accounts lor the plan as a defined contribution plan. Tangible fixed 8SSéts are stated at C05t lor deemed cost for community properties held at valuation at the date of transition to FRS1021 less accumulated depreciation and accumulated irnpairment losses. Cost includes the original purchase price and costs directly attributed to bringing the asset to its wothing condition for its intended use. The govemm8nt auto-enrolment plan is a defined contribution plan. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The Portfield School campus is revalued on a regular basis with the last revaluation having been undertaken as at 31 March 2016. 31 i--iem-n%> Y*&". End- Notzs io 71 .￿rnC a sia-,!-. oeo 1.15 Cash and cash equivalents Cash and cash equivalenls includes cash in hand. deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.18 Crttical accounting judgements and estimation uncertainty E5tirnates and judgemènts are continually ev2lu*ed Ènd are based on historical experience and other factors, including expectations of filture event3 that are believed to be reasonable under the circurnstances. (ij Multl-8mployer defined benefitpertsiort scherne. Certain employees participate in theTeachers' Pension Scheme which isa multi- employer defined pension scheme. The chantable company cIoes not have any commitment to rnake goud any actuarial deficit, nor is it entided to benefit fro any surplus funding. In the judgemènt of the tru8tees, the charitable company does not have sufficient inforrnation on the assets and liabilities ol the scheme and does not have sufficient information to be able to reliably account fc>r its share of the defined benefit obligation and plan assets. Therefore. the scheme is accountèd for as a dèfinèd contribution sehsmè 1.16 Financial Instruments Thg charitable company has financial assets and financial liabilities of 8 kind that qualify as basic financial inSt￿MentS in accordance with FRSI 02. Basic financial instruments are initially recognised at the transaction valuè, including any transaction costs. At the end of each accounting peThDd, basie financial instruments are recognised at amortised cost. For debt instruments this is calculated using the eftective interest rate method. Concessionary loans are initially accounted for at the amount ￿ceiVed and the cwrying value is subsequently adjusted for any accrued interest payable. (Iij Useful 8conornic lives of tangible as58ts The annual depreciation charge fortangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They Ère amended when necessary to reflect current estimates based on future investments, economic utilisation and physical condition ol the assets. 1.17 Provisitsns for Liabilities Creditors and provisions are recognised where the charity ha5 a present tsbligation resulting from a past event that will probably result the transfer of funds to a third party and the amtsunt due to settle the obligation can be measured or estimated Teliably. Creditors and provisions are normally recognised at their settlement amc)unt after allowing for any trade discounts due. 32 2. Donations And Legacies Unrestricted Restricted 2021 2020 io (£1 Donations 37,895 68.189 106,084 178.529 Legacies 247,143 247.143 9,262 285,038 68.189 353,227 187.791 In 2020 the charity received £54,223 of unrEStricted donatitrns and £124.306 of restrirted donations. income from legacies was unrestricted. 3. Income from Charitable Activities Unrestricted Restricted 2021 (£1 2020 [£1 1£) [£1 Fe 10,981,244 146,904 11,128,148 10,026,526 Covid testing & infection control grants Training service5 111.937 111, 937 3,740 10,981.244 258.841 11,240,085 10,030,266 sn 2020 the charity received £102,442 of restricted fee income 8nd £9,924.084 of unrestricted fee in¢ome. Al incom8 from training services was unr&stricte¢J. Restricted fee income rdates to Government Grants received towards the opetation Df the Portfield School & Life skills site. 33 A*n_81.i-P- 4. Net Income This is stated after Chargin￿(cred[linQl'. 2021 (£1 2020 (£1 Dep￿CiatiOn ol tangible assets entals payable uncler operating leases AuLlitor's remuneration 221,192 223,922 50.336 115,741 14,633 80,314 13,800 Loss on tixed asset dispos Auditor's Remuneration in 2021 consists of È10,60812020.. 210.2001 ol fées dua to Rothmèns Audit LLP for thè audit of the 2021 accounts plus E4.02512020.' £3,600) of fees due to Rothmans LLP for the provision of accountancy services. Rothmans LLP is an associate ol Rothmans Audit LLP. 5. Cost of Raising Funds Unrestricted ResTricted 2021 1£ 2020 (£1 Basis of Allocation 1£) Salaries and associated costs 107,425 107,425 148.719 Actu Fundraising costs Central costs 15,449 15,449 11,417 Actual 30,146 30,146 1,746 Use of services & staff. 153.O2Q 153,D20 161,882 In 2020 all costs of raising funds We￿ unrestricted. 34 6. Charitable Activities - Current Year Chlldren and Education Services Social C¥p Seryi¢e$ Chris Pag Centre Total 2021 B8sls of Allocation Itj RESTRICTED Chantable Adivities 238.563 171.848 410,411 Actual TQTAL RESTRICTED CHARIYABLE ACTWIMES 238,563 171,848 410,411 UNRESTRICTED Gharitable Activities 3,055,707 5,618,570 24.986 8.699,263 Actual 3.055,707 5,618.570 24.986 8,699.26S support Costs HR services 134,643 227.481 362,124 Staffing Facilitie5 Costs 118.046 95.606 3.318 216.968 Property use IT support 71.447 120.711 192.158 Key IT utse & support Ir￿ulanCe 47.159 61.389 741 109.289 Actual & use of *rvices Goveman¢e ¢o*s 126.626 165.S88 294.712 Use of servre$ & staff Finarce cost5 87.923 144.480 1.123 233.526 V89 of Ser¥￿eS & staff Other central costs 17,004 24,810 41,814 Use of sèrvices & staff 840,r￿S 7,678 I,450￿91 TOTAL UNRESTrICTEf) CHARITABLE ACTiwnES 3,658,555 6.458,635 32,664 10.149.854 TOTAL CHARITABLE ACnVITfES 3.897,118 6,630,4&3 32.664 10,560.265 During FY2021. the charity reanalysed its support costs and identified additional departments, such as Finance and Facilitiès. The above table shows the analysis of expenditure using the current metrics and the comparative support costs analysis from FY2020 is ineluded on the next page for reference. 35 o•0 6. Charitable Activities - Prior Year Comparatives ehtldren and Educa￿on Services Soclal C8re Services Atlvocacy Total 2020 1£) Ba$is of Allocation io io RESTRICTED Charitable A-.aiÉrr-r-.s- oeo 11. Tangible Assets (continued) Freehold Properties At 1 April 2020 Additions in year Disposals in year At 31 March 2021 {£1 1£) 1£) PortliEld School incl. Therapy Pool Ma9dalen Lane High CrotVV8lley View Middle Path, Crewkerne Manor Road. Christchurch 6,443.387 210,454 8,653,841 430.000 430.000 704.080 [704,0801 380,342 380,342 457.500 457,500 Rose Cottage. Bra￿590 Penny Farthing House G￿enWayS Barn Close 570,412 1570,4121 612,938 612,938 619,249 619,249 588,028 588,028 Higher Ground TOTAL 687,756 687.756 11,493,692 210,454 11,274,492) 10,429,654 12. Debtors 2021 (£1 2020 (£1 Trade Debtors 344,854 448.356 Other Debtors 1,691 12,958 Prepayments & Accrued Income 405,267 144,617 751,812 605,931 0•0 13. Creditors: Amounts falling due within one year 2021 1£) 2020 (£1 Trade Creditors 179,522 175,699 128,568 Taxation & socia sècurity 121,212 Other Creditors 97,045 124,119 A¢cruals 174,817 96,727 Deferred Income 413,697 282,128 1,[￿0,770 752.754 Deferred income rdates to fees received in advance for school lees and adult residential care. Th8 proportion ol the lees relating to the next accounting period have been deferred. 2021 1£) 2020 i£} As at 1 April 2020 Amount released to income frorn charitable activities 282,128 241,680 1282.1281 413,687 1241.6801 282,128 Amount deferred in year As at 31 March 2021 413,687 282.128 14. Loans 2021 1£) 2020 Other loans 100,0(M) 100,000 100,0 100,000 The other loan is an interest free loan from the Talbot Village Trust granted during the year ending 31 March 2014. Security is held over Greenways and should the property Cease to be used for charitable activities it would btr due for repayment. Thè Trustees consider this to be a concessionary loan as it is for the furtherance ol the objects ol the charitable company znd the Talbot Village Trust. 41 R￿por[-.n- Qta-.&--,1en￿- oe• 15. Provisions for Liabilities 2021 1£) 2020 1£) As at 1 April 2020 Provid8d in Year 300,000 250.000 90,￿0 50.000 Release(S in Year 1300,0001 As at 31 March 2021 90,000 OD,000 Provisions lor liabilities as at 31 March 2020 represented the Trustees estimate ol the anticipated eKpen5e to the charitable cofflpany in respect of sleep-in back pay to that date. Following the Suprerne Gourt ruling on 19 March 2021. which upheld that sleep-in shifts are not working time lor NMW purp05e5, this provision has now been releasecl In lull. Provisions for liabilities as at 31 March 2021 relate to potential p£nalb6s for late filing of the charity's ESOS assessment. 16. Total Funds - Current Year At l Aprfl 2020 1£) Expenditure Transfers At 31 March 2021 i£J 1£) Iz) R•strlcted Fuftds Pcrfield School - Buildings 1.746.172 <71,5191 104.699 1.ng,352 Portfleld School - Fixtures & Fittings 119¥ 12.579 12.387 Aduft Service5- Buildings 376,029 I37.￿1) 338.198 Aduk Sefvl¢e5- Fixtu￿ & Fittings 6,965 6.349 Ern￿oYabl1itY 10.662 10.662 Therapy equipmÈnt & IT 2.721 Education & Skills Funding 18,974 146.904 1148.4631 17,415 202 202 Bames LaneActivities Childwi¢k Trust Horse Riding 10.800 10.8LK) Portfield Scheol Bikeabilily 4.153 14.7051 5S2 S￿SOry Multi-use Gaffles Area Portfield scho￿ Model Cla￿r￿M 55.865 27.500 183.3651 950 16.051 Trampolines- Bouncing for Brilliance Fty&st SchoDI 3,240 g.339 112.5791 2.925 1.166 (9631 3.128 Volunteer Co-ordinator 8.106 8.106 COVID support 10.000 110.0001 Pr*tfield School Playground 21.334 121.3341 16,9651 312 igher Ground Cabin Infection Contr 7,500 12231 96.850 16,897 TE%ling 7,327 16,5421 785 WorkFor¢e 7.760 112.4891 4.729 other 400 14001 Totsl resirirted fvnds 2,264.950 327.080 1410,4111 22,178 2.203,747 -.Lemei--.s oeo 16. Total Funds - Current Year (Continued) At 1 April 2020 IncDtntr Expenditure Transfers At 31 Match 2021 i£J Unrestritrted fund$ 2.385.126 11.026.282 1698,530) 2,591.667 De$iynated fund$ FIKed asset 8.810.550 198.9991 202.416 6.919.967 Bevaluation reserve 1.142.676 176.0641 1,066.612 Covid-19 contingÈrty reserve 50.000 150.0(N)I sso,000 550,000 Chris Page Centre 240.000 132.6641 207.336 Totsl unrestricted tund5 10,394.352 11,266,282 110,3020741 122.1781 11,335.582 Total funds 12,659.302 11,593,312 110.713,2851 ts,539,329 Annu21 Rewrt and Financial Statements- Year End 31 March 2021- Note5 ¢0 financial ststement 16. Total Funds - Prior Year Comparatives At 1 April 2019 1£) Income Expendlture Transfers At 31 March 2020 i£i R•strlcted FU￿d$ P¢)ffield School - Buildings 1.810.￿4 164.3761 1.746.172 Adutt Services - Buildings 413.860 (37,8311 376.029 Ernployability 18.740 18,0781 10.662 Therapy equipment & rr 5.000 12.2791 2.721 Educalioo & SkilL8 Funding 102.442 (16.528) 16.8401 18.974 8arnes Lane Activities 1,365 11,1631 202 Childwitk Trust Horse Riding 13.500 12.7001 13.2941 10.800 Portfield Schty)l Bikeability g.M6 11.9991 4.153 Sefjsory Mukn-Us& GamesArea Porfield School mod￿ a￿SrOOM 58.500 12.6351 55.865 45.101 15.101 Trampolines BouncKTrg for Brilliance 3.240 3,240 Forest School 4.000 11.0751 2.925 Volunteer Co-ordinator 8.106 8.106 COVID support 10.2QO 12001 10.000 Portfièld Schwl- Gener 848 18481 Yotal re5trided fvnds 2.248,148 226,748 1198,4721 111.4741 2,264P50 Unrestricked funds 8,861,575 9.991.309 19.612,6821 16.855.076) 2.385.126 Designatedfunds FLxed asset reserve 6,816.￿0 6,816,550 Covid-19 conting￿CY ￿serve 50,000 50.000 Revaluation reserve 1.142.676 1,142.676 Totsl unrestricted funds 10,IIM,251 9,991.S09 (9,612.68¥ 11.474 10.394,352 Total fvnds 12,252,399 10,218.057 19,811,154) 11659,302 45 16. Total Funds - Description of Funds Reslri¢ted Funds PortfiÈld School - Buildings This fund represents the rjonations received for and expensed on th& Parley Site Buildifigs. less depreciation on those assets. Adult SeNices - Buildings This represents the donations received for and expensed on Adult Services Resid8nti81 Hom85. PortFièld School Model Classroom This fund represents donailons roceived towards tha (xeation of a Model Classroom at Portfield School. Higher Ground Cabin This fund represent5 donations received for the construction of a gar(len c8bin at Higher Ground. Trampolines - Bouncin9 for Brillian¢e This fund represents donations received towards the purchase of three trampolines for pupils at the Portfield School and Life Skills site. Infection control This fvnd represents infection control grants received in respeci of the residentia livlng fa¢llities op￿ted by the Chartty. Employability This fund represents grants received to fund an intemship for Students attending the tif8 Skn115 programme. Forest School This fund represents income received towards the operation of a forest sohool for pupils at Portfi8ld School. Testing & Workforce Grants These funds represents grants received to facilrfcate testing ol resiclents and care workws respectively, during the Covid-19 pandernic. Therapy equipmet2t and IT This fund r8pre5ent5 donations ￿e&Ve￿ lor theRpy and IT equipment at Portfield School. Education and Skills Funding This fund represents grants rec&ived for the benefit ol pupils at Portfield School. such as pupil premium, sport prernium and EFA capital grants. Volunteer Co-ordinator This lund represents donations received forthe etnployment of a volunteer co-ordinator. Other These funds represent other restricted donations re¢eived by ihe Gharity and expende¢J in the period. COVID support This fund represents grants received to provid8 support to care workers. school staff 8nd school pupi15 and their families during the Covid-19 pandèmic. Portfield School Playground This fund represents donations rec8iv8d for new playground equipment at PortField School. Designated tun(Es Fixed Assets Thi5 fund represent5 the net bDok value of taTrgible fixed assèts. èxe8pt for thosè drèady held within r&strieted or revJuation reserves. Barne5 Lane Activities This fund represents grants feceived to provlde addition activities for residents * Bame5 Lane. Childwrck TNst Horse Riding This fund represents grants received to establish a Horsè Riding Therapy programrne to benefit all of the charity. s Service Lksers. Covid-19 Contin9enGy This fund has been allocated to hold conting8ncy funding to enable the Charty to respond to the Covid-19 outbreak. Portfjpld School - Fixtures and Fittings This fund represents the donations received for and expensed on th8 Childr8n's Services Fixtures Fittings & Equipment. l&ss depreciation on those a5set5. Revaluation Resetrve This fund represents the historic accumulated revaluation gains on the fixed assets. Portfield School B¥ke8bility This fund repr8sents grants r8c*vsd to estsblish a Wheels Workshop and provide Bikeability traning to pupils at PortfielL1 School and its Life Skills service. Adult SeThices - Fixtures and Fitttngs This fund represents the donations rec&ived for and expensed on the Adult Service5 Fixtures Ftttings & Equipment, less depreciation on those assets. Chtrfs Page Centre This fund has been alocated to hold funding r8ceived from a legacy left by Mr Page, which the Charity intends to use to clevelop a new Chris Page Cenir Sensory Multi-vse Games Area This fund represents donations received towards the creation of a SMUGA at Portfield School. 46 oe• 17. Analysis of Total Assets Between Funds - Current Year Total as at 31 March 2021 Fixed Assets Net Curroni Assotsl Provisions & Long Terrn 1£) Rèstricted Fund$ Portfielol School - Buildin9S 1.779,352 1.779.352 Porfield School- Fixtures & Frttings 12.387 12.387 Adult Services- guildings Adult Servi¢es- Fixtures & Fittings 338.198 33B,198 6.349 6.349 Employability 10.662 10.662 E¢Jc4tion & Skills Fvndlng 17.415 17.415 Barnes Lane ActiVitEs 202 202 Childw¢k Trust Riding 10.800 10.800 Portfield Schwl M(xld ClassrDom 16,￿1 16.051 Forest School 3.128 3.128 Volunteer Co-Qrdinalor 8.106 8.106 Higher Ground C8b Testing 312 312 785 785 Total restiictecl funds 2.136286 67.461 2,203.747 Unreslricled funds 2.781.687 1190.OCiII 2.591.667 De$ign*ed funds Fixed 8sset reserve 6.919.987 8.919.967 Revaluation reseroe 1.066.612 1.066.e12 Cavid-19 contingency r8servÈ 0.000 550.000 Chris Page Centre 207.336 207.336 Total unTestrlcted funds 7.98S.579 3,599￿03 1190,0001 11.335.582 Total funds 10.121865 8,606,464 1190,0001 14539.329 47 Ii'_al RÈp:n 8Tr1- F.-nifi= o•• 17. Analysis of Total Assets Between Funds - Prior Year Comparatives Fixed Assets Net Current Assets/ Provision5 & LDng Yerffl Total as at 31 March 2020 i£} 1£) Restricted Funds Porffield School - Buildings 1.746.172 1.746.172 Adult Ser¥ice5 S76.029 376.029 Efflployabilty 1U.652 10.662 Thwapy equipment & IT 2.721 2.721 Education & Skills Funding 18.974 18,9T4 Balnes Lane Activitie5 202 202 ChildYwickTrus1 Horse Fiding 10.800 10.800 Portfield School Bikeabilty Sen8c*y Multi-U$8 GamesArea 4.153 4.153 55.865 55.865 Portfield Schwl Modd Classroom 15.101 15.101 Trarnwlines- Bouncin9 fc* Brilliance 3.240 3.240 Foresi School 2,925 2.925 Volunteer Co-Or¢£inat 8.106 8.106 COVIQ Support 10.fy)0 10.000 Portfield School- General Totsl rostri¢t•d funds 2,122.201 142,749 1284,950 Unlegtricted lunds 1,117.140 1.667.986 1400.0001 2.385.126 Dèsignatèd funds Fixed 85set reserwa 6,816.550 6.816.550 Covid-19 contingency ras8rv& 50,000 50.000 evduaiion reserve 1.142,676 1.142.676 Tolal vnyestricted funds 9.076R66 1,717,986 140D,QOQI 10,394A52 Tolal funds 11.198￿￿[ 1,860,735 14W,0001 48 oeo 18. Operating Lease Commitrrtents At the b￿ance sheet date, thè company had the following minimum lease payments under non-cancellable operating leases for each of the following periods.. Plant and Machinery Land aHd Buiklings 2021 2020 2021 2020 i£J i£J io Payments due- Not later than one year 10.580 39.479 9,600 11.105 Lalerthan one tnd not laterthan 5 yea 20.005 1,736 11.336 Later than five ye 30.585 39,822 11.336 2&441 19. Financial Instruments 2021 2020 Financial assets that ar8 debt in￿r￿MentS rne85ured at amorbsed cost.. Fees and sundry debtors Cash at b8fik and in hand 344.854 448.356 3.89S,422 2.007,558 4,240.276 1455.914 Financial liabilrties measured at amortised cosL' Other loans 100.000 100.000 Trade c￿dit0T% 179.522 128.568 279,522 &568 r.p.LsI P,- o•0 20. Members. Liability The Charity is a company lirnited by guarantee having no Share capit￿. Each member undertakes to contribute such amount (not exceeding £11 as may be required in the Event of the Charity being wound up. 21. Capital Commitments There were no material capital commitments as at the balance sh8et date. 22. Related Party Transactions Transartions with Trustees are disclosèd at Note 8. The￿ were no other Related Party Transactions. 23. Control The charitable company 15 controlled by its Trustees acting in conTrrt. 24. Pension commitments and other post-retirement benefits Defined CDntribution scheme The charitable company operates 8 d8fined contribution pension scheme lor non-teaching staff. together with the government auto- enrolment s¢hem8. Th8 assEt5 Df the schemes are held separately from those ol the charitable company in independenwy administered tunds. Defined benefit scheme The charitabl8 company contribLrtes to the Teachers. Pension Scheme for the benefit of its teaching staff, which is a defined benefit scheme. The assets of the scheme ar8 administ8￿d by the Teachers. Pension Agency which instrucis the company as to the level of contributions. with eligible employees rnaking a tiered percentagp contribthion and employers, contributions made at a fixed rate of 16.48% until September 2019 and 23.68% thereafter. The cornpany does not hawe any commitment to make good an actuarial deficit, nor is it entitled to benefit Irom surplus funding. Accordingly, the scheme is accounted for as if it is a detined contribution scheme. 50 25. Comparative Figures for the Statement of Financial Activities 2020 Unrestricted Funds (£1 2020 Restrtcted Funds 2020 Total Funds 1£) i£1 Income Donations 63.485 124.306 187,791 Charitable Activiti$s 9.92T,824 102.442 10,030,266 Tot81 IncoTne 9,991,309 226,748 10,218,057 Expenditutrp Raising funds 161,882 161.882 Charitable actNities 9,450,800 198.472 9,649,272 Total Expenditu 9,612,682 198,472 9,811,154 NET INCOME 378.627 28,276 406.903 Transfers between funds 11,474 111,4741 Net movement in fvnds for the year 390,101 16,802 406.9￿3 RECONCILIATION OF FUNDS.. Total funds boughtforward 10,004,251 2.248.148 12,252,399 Total fvnd$ carried forward 10,YJ4.352 2,264,950 12,659,302 51 t*ièm&n4S r-ar End EJfa disability confident rk'lember EMPLOYER Wessex Empower. Snform. Inspire