Autism Unlimited Ltmr(ed Compony Number 2506982 Registered Chority Number 1000792 Annual RetM)rt and Finanuol Stcrtements For the year ended 31 March 2023
AUTISM UNLIMITED LIMITED Year Ended 31 March 2023 Contents Message from the Chair Tru5tees' onnuol Report Statement of responsibiltties 15 Independent auditor's report Stotement of financial octivities 21 Summory incom8 and expenditure account 22 Balance sheet 23 Cosh flow statement 24 Notes to the linanciol stotements 26
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Message from the Chair Welcome to the Annual Report ond Financiol Statements forthe yearto 31 March 2023. It has b&en anothèr greot yetsr for our chority as we continue to create new opportunFties for those we support. Thonks to OUT dedicated ond hardworkittg team, we hove been able to forge aheod with new projects whilst Maintainin9 the qualty of care and educotion for the people we support. l urn pleased to soy that we are receiving more ond more reeognition a5 a centre of excellence in education ond learning for neuro-diverse students. their families and ossociated orgonisotitsns. We hove received more positive press coverage this yeor thon in any previous years which is o result of the greot achievements of our people and the ¢ompoigns we are running to promote oworeness ot autism. It is only throtJ9h ¢Jworene5s, emp¢)thy and understanding that we will creote o world where autism is accepted and celebrcrted. Everything we do is oboLrt creating opportunities for those we support ond there hove been some omozing tschievements this year. Here ore some of the highlight- One of our students has been occepted to the prestigious Orpheus College to pursutr hi5 dream ot becoming o pianist. Another student discovered h& hod o passion for oll things musical,. tought himself how to ploy the guitor.. and performed his own song- ot one of our chority events. The Duke of Edinburgh aword scheme hos made o significant drfference to the lives ot mony of our students. Inclusivty in this rnainstream octivity has boosted the mortsle and confidence opened up possibilities they did not reolise existecl for them. The perfect exomple of this 15 Evan who will trovel to Rwando this yeor to help build (J school os port of his desire to help others ond give something bcJcL We welcomed ourfirst Child Ambassador- Neveah Dunmore, o well-known singer who hos performed os o support art for an X Fortor contestant, has joined the Autism Unlimiced team and is actively promoting our name ond seNices wherever she goes. Our morketing campoigns to promote outism oworeness and acceptonce featured some amazingly inspirational and moving stori&5 from our students. their fomilies ond the wider community. These campaigns reo¢hed o totol of 11.000 viewers who hove now grown their understonding about autism. Please toke o look ot our website or oursociol medio channels to reod some of these motivating and touching stories. We have secured o lorgersixth Form site. which hasenobled usto accommodote up to 32 students. double our previous copocity. This yeor we lounched Futures our bespoke progromme for young odults between the 09es of 19 ond 25 which l am pleased to report hos been a huge SUe$s. Of our initial intoke of 4 Learners. 2 hove olreody found jobs they love. We launched our workplace troining pockage. which wos co-produced with our outistic colleagues. So c2r, over 2,000 people in externol workplaces hove undertaken this training increasing awareness ond understanding of autism. Operotional updotes We are determined that in everything we do, we will consuyc with and use the lived experience of the neuro4iverse community. To drive this forward we set up a Steerin9 Group of 4 neuro-divergent individuals who have helped ir)f orm and advise us on strategic projects and opportunities. This collcjborotion has worked extremely well. and the Group members have encouroged. chollenged ond engoged with us in honest ond reflectwe conversations. Governance With the Continued growth ot Portfield School ond the launch of our Futures progrcjmme, we hove token the opportunity to review our Governonce structure. It remoins imperotive thot we have accurote tsnd relevant reportin9 and thot the Governors provide the Board with necessary oversight ond ossurances to ensure we ore making the best decisitsn& ConclLJsion I would like to toke this opportunity to soy how much I have enjoyed the role of Interim Choir and to express rny gratitude for Malcolm Farrell, our previous Choir who wos a stobNort champion of the chorty. Malcolm provided stobilty ond o clearfocus of the future direction we needed to take in delivering the right strategy *or those we are here to serve.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Mythanks also go to the CEO and ExecutiveTeam who have continued with dedictstion ond positivityto deal with any challenges und to grow the charity Into the omozing organisotion that it is today. James Brozier Interim Chuir
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Autism Unlimited - our vision and srrategy Our chority wos founded in 1968 by parents of autistic children in their gorden shed who were determined thot their children would hove the educotional support they needed. The group established one of the first St)ttcialist autistic schools in the UK. Todoy the chority hos grown signifi¢ontly. and we now provide considerobly more educotion and support serwce5 to a greater number o adu5 ond children who bènefitfrom our expertise. Our vision- Our vision is to creote a world of unlimited possibilttltrs for people living with autism. Our mission.. We exist to support and empower those living with autism. We recognise the challenges for children. adults and thèir fomilies and will work wtth them os portners to find solutitsns and creote opportunities through toilored learning ond support. Our volues= Resilience- we support etsch other to find o woy and by never giving up we build strength to deol with life's chollenge Portnership- we work Collaboratively, Isten (Jnd respect the views of othe. We reeognise the power of enobling autistic people to reach their goals. Couroge- we stand up for whLrt is right ond disrupt traditional views or prtsctices in a positive woy. Care- we sofeguard those who ore vulnerable. feel isolat or ntred our 5UPPOrt. Curious- we learn every doy, ore opèn to challenge. find new solutions and reflect ond learn from our experiences. Our plans for the coming year are to grow odditionol resources thot driveforward awareness in the neuro-typical community os well os providing odditional leorning service& We will review our Adult provision and define how to deliver this important service in the fLrture. ahvoys striving for high quality ond innovotive approaches. At the some time. we will introduce new initiotives to retoin our team members ond ensure their wellbeing. We will continue with every effort to maintain our strong finon¢iol performance ond delivering benefits of those ochievements to our beneficiories. We recognise the enormous chollenges th(rt our sector foces ond we will seek to strengthen p(xrtnerships, develop synergies and mointoin our rigorous approach to "business" to continuethe chority's reputation a5 well monoged and 5U5tainable. OUR SERVICES IMPACT Residentiol Homes During 2022-2023 we restructured our Adult Support Division. We now have 4 homes with 4 residents in each home. Eoch resident benefitsfrom person-centred support. enabling them to reo¢h their personal gools. We encouroge them to make their own life ¢hoice5 whilst ensurin9 thot their personal interests. hobbies ond needs are met. Communty Support We provide supported living services to people of all ages in their own homes ond in the comrnunity. Our commitment is to provide every single person w& supptsrt with the framework to identthsf the opportunities that ore ovoiloble to them. to mokè considered choices aboLrt what they wont to achieve ond to work in portnership with them to successfully ochieve those QTims. PortFteld School Portfield School is o thriving non-mointoined school with 110 students on roll in purpose-built premises ot Parley, neor Christchurch and at its 14*lus Sixth Form focilty in Christchurch. The school speciali%es in educ(rtion for children ond young peoplefrorn ages of 4 to 19 with a diagnosis of Alrtism Spectrum Condition. Community Connert Our Community Connect service signposts anybody impacted by autism to both our own resources. and to external orgtsnisations who con provide informotion ond support. This includes porents and wider family members as well os adults seeking Post diognostic support. Thi5 SUPPOrt helps individuols ond fomilies navigate health, sociol core, ond educotion services. We regularly support those who are looking for o diognosis for themselves or o family member. by explaining the assessment t)othway. We respond to increasing calls for people experiencing high anxiety Coused by the lock of resources avoilable.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Chority Hub Our business support functkons Comprise the Chief Executive teom, Finance. IT. HR. Focilities, Marketing and Fundroisin9 Public beneftt stotement The Charity's Trustees hove given due re9ard to the Chority Commission's guidonc¢ on public benefit ond to its supplementory guidance in respect of fee chorging charities. The Trustees are satisfied that. through its primary activities. the Chority provides identifioble benefits and that these ore con51Stent with its eharitoble objects. The Trustees do not consider that these activities produce ony identifiable detriment harm. The Trustees ore satisfied that the benefits provided by the Chority ore available to beneficiories consistent with its charitoble aims- autistic people, people with additional leorning needs. those with mental health challenges ond their families/carers. In od(nowledging that the Chority chorges fees for mtsny of its services, the Trustees ore satisfied that no individual is unreasonably restricted through oction by the Chartw from benefiting frorn its activities through on inability to poy ond/<x through poverty. The Trustees ore sotisfied that any privtste benefit is incidental to its public benefrfc o¢tivitv. Volunteers The Trustee5 gratefully acknowledge the contribution of volunteers who provide support for service delivery octivities and funolraising events. Volunteers help the Chartty to delivèr its services every day and. without thèm, we could not ochieve what we do. We ore privileged to be able to call on mony volunteers who. themselves. hove experience of aLrtisrn.' they enrich our lives. provide advice. ond help us to continually improve whot we deliver.
AUTISM UNLINqITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Strotegic report The Componies Act 2006 IStrtste9ic Report and Directors, Report Regulations 2013). requires the Chority to prepore o strcrtegic report. Thtr strategie report comprises of the follomqng sections.. Objectives and activities Achievements and performance Finoncial Review Plons for future periods. Objectives and octivit¢e$ The Articles of Association stote that the Chortty is:"For the public benefit for the provision of educution, sociol core. odvocacy and other support services to those whose lives ore affe¢ted by autism, leorning ond developmentL71 dthli¢uVcies ormental heatth drfficulties-. The Charity's main tsctpiities undertoken in relation to those purposes ore defined through its vision and mission stotement ACHIEVEMENTS AND PERFORMANCE IN THE PASTYEAR Portfield School The schtsol roll increosed from 104 at the end of March 2022 to110 ot the end of March 2023. Our focus is centred on exponding the range of services for students. to help them find thèir p055ion and to explore opportunities for them to learn and develop OLrtside of the stondord curriculum. All Classes are taught by teachers with Quolified Teacher Stotus or who ore undertaking training to ochieve this. The Integroted Support Leod ond siStant roles hove developed to enhon¢e the education ond theropy provision across both educational sites. The Therapy Team continues tts grow with the oddition of an (Jthor in residence. There will be o nttw intake ot student5 taking part in the Duke of Edinburgh Award Scheme and those who took part last yeor will be studying for their Silver award this y&or_ 61h Form Over the lost few years, the demond for our 6th form service increased signrficontly and it was deor thot we hod now outgrown the premses we were occupying. Thank*ul we have been oble to secure a new larger site forthis much needed pro9ramme of further education which will enoble us to sign up 32 students. double our current intoke. We plon to be open in time for the new academic yeor ond will be offering ofull curriculum which will include Functionol Skills English, Maths, ICT, Prince s Trust Personal Development ond Employobiltty Skills, RSHE, ICT und Preparotion for Adulthood. Adufft support To ensure thcrt we maintoin the quality of otjr core ond delNer the best possible outcomes for the od$ we support. we restrucrured our Adult Services Division. We reduced our Senior Leodership Team and now hove 2 Regstered Managers, who eoch oversee the strrvices in the East ond thè West. This hos enobled us to focus on our efficiency in prowding the best possible core. Our teom ore vital in ensuring thot we can provide thtt qualty of carethatwe do, ond tt is esseF)ti¢Jl that we retain them. both for continuity of coreforthe people we support and to monuge ourexpendrfcvre on recruttment. We have introdu¢ed o programrne of communication thot gives them the opportunity to make suggestions for how we develop and improve our services ond working practices. This is proving invaltjable in mointoining both stoff morole ond the standard of excellence we provide. Futures Futures is our new and bespoke programme foryoung adults between the ages of 19 ond 25. It has been designed to provide a Preporotion for Adulthood fromework with the overriding goal of enobling our Learners to achieve sustoined employment ond better long-term lrfe outcomès. The programmewos set UP, WTth permission from ourTrustees, to determine the value to our neurcpdiverse Learners and others th learning disobilitie5and deliverthe resukt5wewere hopin9for. k hos more thon exceeded ourexpectotion-of the 4 Leamers who initiolly signed up, 2 are now employed in coreers they love. ond 2 have recentw been succe55ful with job interviews. We now look to our next intake of Leorner5. who we will support tsn theirjourney to employment ond indtrpendence.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report External Autisrn training This year, we launched our suite of workplace troining packages. The portfolio is aimed at edu¢oting employer5 in o voriety ol topics from Uncler5tonding Autism. Autism Acceptonce, Signalong and Positive Behaviour Support IPBSI. All workshops hove been co-designed in consultotion with our uutistic colleagues and network. This essential component ensure5 the troining presents on outhentic, outistic perspertivÈ, drawing on real-life. lived experiences. To dote, over 2,000 people in the workploce have benefitted from the training either through e-learning or foce-to-loce session5. From the level of interest shown we are confident that the momtrntum will continue and alreody hove several new externol organiscrtions registered for the troining. Community Connect and Chris Poge Centre Our Community Connect service continues to offer signposting to parentslcarers, aut15tic adults ond professionols by shoring informationlrtrsources and connecting/linking them wfch internal or externol services. The service also offers emotionol support by octively listening to our clients and by promoting autism acceptonce amon9St the public ond empowerment of each individuol thot comes to us. This year we piloted our Assessment Service. and we learnt o great deal about what is required and what needs to be included. We ore currently investigatin9 new models for how we ¢on continue to deliver this in o woy thot is cost-effective ond meets the demand. Our People Employees represent our greatest investment and ore our most voluoble osset. Acquiring ond retaining the highest colibre ot tolent is our priority ond our montra is "Recruit- Troin Retain. a philosophy borne out in the people plon with the following core objectives.. Talent tscquisrfcion and retentK)n We recruit with a valutrbosed opproach and a selection process that is ntst necessorily bosed on an applicont's qualification but on their understanding and empothy with our values and our ethos. Atoilored employee assist progromme We ve worked hord to give our colleagues o sense of their value and their significont contribution thut they make. We hove creoted on online platform called Empower to provide them with easy occess to all of the charity s news ond inlormotion as well as access to greot discounts with a ronge of populor retailers. Wellbeing and wsitive mentol health Over the course of the yeor, significant focus hos been ploced on supporting the mental heo1th of our colleagues ond every member of the team hos occess to our online Wellbeing Centre which provides odvlce ond guidance on a wide ronge of issues from finoncial plonning to healthy living. Awards We ore proud winners oftwo industry awards this year.. RAD- Winner.. Use of Technology Ilonuary 20231 In House Recruitment Awards- Winner.. Onbocjrding strategy (August 20221 We olso received a highly commended award lor tsur internal communication.. Recruff(ment Marketing Awords (October 2022) Fundraising We ore committed to protecting donors and the pubSic. including vulnerable people. from any unreastsnobly intrusive or persistent fundraising approaches und will not apply any undue pressure tsn thÈm to donate. We deol with existing and potentiol donors both sensitively and with extreme care, protecting the Charity's reputation and volues. We will work with genle persuasion, and we do not use ony external professionol fundraising services. To provide further reassurance. and to demonstrate compliance with the regulation for fundraising activities. we ore registered with the Fundraising Regulator. We htsve odopted the regulator's Code of Fundraising Practice ond use the Fundraising Regulotor's tyo on all fundroising communications.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report ALrtism Unlimited hos not received any requeststo rernove or suppress donor data from the Fundraising Preference Service. We hove a process in place to deol wtth comploints and are pleased to confirm that we hove not had ony rel(rted to fundroising during the yeor. Perf¢rmLTnce in fundroising over the period continued to be chollenging and we took the difficult decision to reduce our investrnent. However. this proved success*(Jl 05 not only did we achieve similar income levels bLrt delpiered 0 43°A reduction in cost year on year. Achievements included 5ectJring full funding for both o professionol kitchen and music studio at the new Sixth Form ot Airfield Rood. Smaller but equally signrficont projects in¢lucled support t() the Community Ctsnnect teom with o fully stocked lending librory of books and resources, ond on important CiFcreation project wtth our outism steering group. We are very gruteful for oll the direct finonciol and gift in kind donations we received and thank oll our donorsfor their support. Marketin9 The morketing team continue to drive fopNord engtsgernent with both the neuro4ivergent and neurtrtypieal communities to promote the chority ond increase outism awareness ond acceptance. We have run two very successful comptsigns- AtJtism- It s more thon you think, which feotured stories aboLrt how eoch person living Wlth autism is unique and how their life experiences ore different but olso in many ways the some 0$ the next person. ALrtisrn- The sc2me but different, told how both positive ond negotive real-lrfe events and experiences con be improved for everyone involved through understtsnding and empothy. These campoigns would not have been possible without the involvement of the people we support ond the wider communty in helping us to mise awareness ond educate others. We hoveappeared in the press on a wide ronge ofAutism Unlimited stories ond Successes, from new sttsff mernbeTS and troining portnerships with locol businesses. to student ochievements. The majority of our press releuses have attracted coveroge in the locol press ond business medio including. for our most recent campaign, five Dorset media outlets, BBC Rodio Solent and speciolist magazines. PR h05 a150 resulted in members of our teom being interviewed on Tegionol radio and an interview with our CEO on o notional news channel. As custodions of the Autism UnlimTtéd brand, the marketing team continue to ensure thot the Chority is represented in an ppropriate way across oll of the services we provide. We work towords grtroter awareness ond recognttion of the charity in order to grow ond expand the support we can deliver. We ore in¢reosing our use of doto and insights to leverage maximum impoct from all of our marketing octivtty but in particular our sociol media to moke sure we are tar9eting the right audience and to leverage rnaximum impact from our social activity.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Financial Review Review of the financiol osition at the end of re ortin erio The Charity's income for the period increased from £12.250,253 to £12.608.787, on increase of 2.9°A. This income is derived from: Education contro¢ts'. £6.013.988 £2,888,111 £2,754,916 £123.652 £196,311 £31,809 Residential home controcts.. Communit ort seNices: Fundrcjisin su Other cjctivities.. Investment income.. Expendtture in res ect of those activities increosed from £11.658.000 to £12,068.112. an increose of 3.5%. Education services.. £5,043.901 Social care.. £6,593.1145 £56.840 £373,926 Fundraisin Other activttie5'. The combined octivity gener¢Jted a surplus of £540,675, 4.3% of totol income (prior yeorsurplus.. £592.2531.This SUru5 is required to maintain free reserves at target levels given the growth in the Chartty. Thè income and expenditure results support the Charity s Objects.. 'For the public benefit for the provision of educotion, social ctsre. odvococy ond othersupportservices to those whose lives ore affected by autlsm. learning ond developmenttsldifficulties or mental heolth difficLJIti&s." The Charily s net oss&ts have increased from £14,131,582 to £14.672.257. Fin I reseroes anol inve Funds and reserves fall into the following cote9ories'. Restricted funds are those funds only available for expenditure in accordonce with the donors directions. Details of these are set out in the notes to the onnuol occounts. Fe osset funds represent the fixed assets of Autism Unlimiled. the vost mojority of which are the freeholds of Portfield School und the resicSentitsl homes. Without them. Autism Unlimited could not oper(rte. They ore shown sepaitstely to other unr8stricted funds due to the size and importance of these a55ets. Designoted funds ore set aside otthe discretion of the Trustees for o specific future purpose. At the end of the 2021-22 financial year. the Trustees had designated on amount of £92,841 in respect of the Chris Page Centre s octivities. This wa5 fully expended in the current yeor. Free reserves ure freely available for generol use. They are retoined to enoble the Trustees to provi¢Je asgurtsntè to our service users. the public. commissioners ond regulators that Autism Unlimited will be able to sustain tts contractual commitments to deliver care ond educotion services. These funds are primarily held in cosh for liquidity pJrp05es. Free reserve5 are set tst o level to withstand any short-term financial risks. the moin ones being the additionol costs ot managirvJ o significant shortage of skilled ¢orÈ workers or teaching ossistonts and the loss of revenue of o significant number of service user controcts. Based on the finonciol risks facing the charity, the Trustees have targeted o free reserve holding of between three and six months, onnual expenditure. Should projections of free reserves fall outside this ronge. rhe Trustees will review the business plan and moke changes as appropriote. At the end of Morch 2023. the Charity had free reserves of £4.1m. equoting to 4.1 months of expenditure, in line with its free reservestarget lon the equivalent basis 31 March 2022-. 3.3 months). Total funds omountecl to £14.7m of which £2.1m 15 restricted and £8.4m represents the volue of operational fixed ossets 10
AUTISM UNLIfvIIITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report The details of all funds are shown in not&s 17 ond 18 to the financial statemen The Charity's policy is primarily to hold suffithent liquid funds. *or exomple on short-term deposit, to meet its operationol requirem&nts. as determined by cash flow projections ond regular risk ossessment. These liquid reserves are backed up by a lorge property portfolio. much of which is freehold, not committed 0$ security agoinst existing borrowing. and so would provide a source of further mediurrFterm liquidtty should the need arise. The Charity's policy. where liquid rèserves exceed the needs of medium-term cash flow forecasts. is to fund plonned expansion of the Choritys operationol property portfolio. which support5 services provided to its beneficiaries, or to pay down long-term debt, os opplicable. If liquid fundswere to exceed these requirements. the Chariws policy woulLI beto invest in appropriate long term commerciol investments. bosed on its investment policy and o finoncial analysis of theoptions avoiloble. Income fromthese longer-tem commercial investment5 would be used to support the opercrtionol octivities of the Chorty. Currently. no longer- term commerciol investments ore being held and there are no indi¢(rtions thot this will be the case in the fores£eable future. Annuol Trustee risk statement The Trustees are reSPDnsible for the manag&ment of risks faced by Autism Unlimited. We define key strategic ond opercrtional risks as those that, without effective and oppropriate mitigation, would have a severe impact on our work, our reput(rtion. or our obility to achieve our ambitions. The Trustees work to on estoblished risk monogement process to ossess business risks ond implement risk monogement str(rtegies. This involves identifying the typès of risks faced. prioritising risks in terms of potentiol imptsct and likelihood of occurrence and idèntifying means of mitigating the risks. These risk5 are reported to the Trustees. allowing them to chollenge ony ossumptions monugement hov& mode about risks ond to understand the context in which decisions are taken. This helps to ensure thot the most serioijs risks are being manoged effectively. The key controls used in¢lude- Formol agendas ond minutes for oll Committees ond B()ord octivty. Detoiled terms of reference for oll Committees ond opprc>vols process for oll octions bythe Boord. Comprehenspie strategic and opÈr(rtionol plonning. budgeting ond monogement accounting. Clear orgonisotional structure and lines of reportin9. Formol written ond reviewoble policies. Cleor outhorisation, delegtrt¥)ns and opprovol level Trustee approved risk monagement policy and associated procedu$. Key risks and uncertointies Principtsl rkS currently identified, and osso¢i(rted mitl9ating controls ore= ulato liance ri To mitigote the risk of foilure to maintoin high levels of safe9uording for service users, we hove implemented a comprehensive sofeguording strategy across the Charity with reporting Systems staff troining. Twstee visit5 ond external reviews ore undertaken to ensure the robustness of our systems. All staff are signposted to SeeHeorSpeakUp. o confidentiol external whi5tleblowin9 SUPPOrt Service. on com Thereis a riskthotwe failto meetthe regulatory standordsexpected of ouroperationolteams. To mitigotethis. we hove rigorous internal systems standords in ploce. We conduct spot checks of these stondords and internal oudits. The Proctice and Stondords Committee prowdes the governonce oversight to monf(or our proctices ond reports to the Board of Trustees. Inan ial ris Our income comès from o smoll numberof commissioners cjnd is sensitive to the funding constraints which locol OLrthorffcies and NHS bodies oper¢)te within. Our social care services have not reiVed levels of funding which provide full cost recovery for our provision. Through direct dialogue, we hove raised oworeness of the impact that thrs historic situation has on the chority's financial viobilty- To mttgate this risk. we have completed the Voluing Care model. which prtsvides a standordised bosis for benchmorking our costs that we hopè will persuode commissioners to poy o fair pricÈ of core.
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report We hove had discussion with keylocal commissioning leadsto better understandtheir strotegicframeworks ond ore considering the options and opportunities ovailable for the chority to shape our future service delivery. In porti¢ulor. we are working in partnership with 8CP Counal to expand our educotionol provision to oddress unmet neecl for specirjl educationol needs and disabilities ISENDI provision. Our finon¢ial plans are aligned to the Charity's 5trotegy, underpinned by clearly orticulated planning assumptions. for exomple in respect of pupil numbers.. commissioned hours.. residential home oc¢upon¢y rotes,. ond contradsforexternal training delivery. Collegiote working ond inlormotion shorin9 across the chority provide ear indicotors of change5 to these assumptions orKI enable us to opply sensitivity analysis to Confirm the robustness of our financial plans. erational ris Our people are key to the delivery of our str(rtegy and ossociated operotional plons. Challenges in recruiting the required levels of appropriately quolitied staff to maintoin ond expand services persist. We have introduced o number of initiatives and approache5 over recent years to maximise tolent attraction tsnd enhonce recruitment ond retention practices. We continually review our strategies to enable us to recrutt and retoin the stoff we need t¢> odvonce the strategic plan for growth and delivery of quolity services. We take our responsibilities over the handling of sensitive doto very seriously. The UK GDPR regulations gave us the opportunity to review our iesptsnsibilities to protect per50nol d(rto ond prevent dtsto breoches,. and toensure thot we have appropriote doto protertion processes in place. The health und sofety of our colleogues, pupils ond other peoplewe support is ensured through a systematic approach including mondatory health and safety training.. written stondord operating procedures.. o consistent approach to risk ossessment,. and eontinuol reminder5- for exomple through computer109-in screen me550ges - of the importance of heolth and safety ond of leorning from good cotches,. rnul risks In common with similar orgtsnis(rtions. we face the risk of disruption to our IT seNces through cyber-attack or oth8r actions. To mitigate this. we hove embedded security within our systems and bo¢k-up servers to protect doto. We also have ongoing external oversight of our systems and 5UPPOrt stofF through training und oworeness campaigns together with stringent password protection. In the event that we were to be impacted by on adverse event. the Chority agreed business continuity and disaster recovery plans. Our pltsns for 2023124 Education The school continues to grow ond we have oppliedtothe Dept for Educationto increoseour maximum copocityfrom a published admission number of 1DO to 125 with effect from September 2023. Demand for our educationol services rernoins high ond we ore developing plons to expand the Sixth Form sice to enable more students to be supported by Portfield Schwl and Autism Unlimited. Community and Residential Services Our Support living offering runs 01ongside existing re5identiol homes. Like mony other providers, we ore reviewing the effectiveness and sustainability of these services in the light of inereosing workforce chollenges ond commissier$, obility 10 fund a fair price for core. Communf(y Connect The Chority will continueto build on its range of services in support of those living with autism. This yeor we have set up o specific Steering Group to look ut ways in which we can identify those projects thut will bÈ of m05t value. The Group is made up of o cross section of representatives from the Chority cjnd the neuro-diverse community. Initiotivesto d<rte include o wellbeing Service ond online peer support group that we ore triolling. 12
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report External Training Our external training service has been well received by the locol businesses and organisations who have subscribed so far. We oim to grow our cupabilities ond to increose our subsuibers as we believe this will deliver greater aworeness ond acceptonce ond o wider recognition of the unique and special skills thot people with autism bring to the workplace. Futures The Future5 progromme has delivered incredible resutts for the young Learners who htsve completed the course. It is an areo of key strotegic importoncè for the charity ond we will continue to expand our Co[clty enobling us to help even more young leomers fulfil their potentiol. 13
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Adtnini5trtttive details Autism Unlimited is a compony limited by guorontee (Company number 25069821 and o reglstered charity (Charity numbei 10007921. With effect from 17 November 2021. the nome of the compony wos changed fr¢>m Autism Wessex to Autism Unlimited Limited. Registered office.. Porley 2, Portfield Schod, Parley Lane. Christchurch, Dorset 8H23 6BP Trustees The Trustees of the Charity during the year and to the dote of signing are as follows: Appointed 11 December 2017 Iresigned 4 November 20221 Chair since 19 Ntsvember 2018 Appointed 3 September 2018 Iresigned 4 October 20221 Vice Choir since 8 Februor 2021 Mr M Fairell Mr H Nash Ms G Crouch MrHDam Appointed 30 A ril 2018 resi ointed 19 November 2018 pointed 30 April 2019 Appointed l Au ust 2019 ointed 6 Februa 2020 Interim Choir since 4 November 2022 ointed 4 Au ust 2020 Iresi ned 22 Moy 202J ointed 19 October 2020 resi ointed 17 December 2020 ointed 25 A ril 2022 resi ointed 25 A ril 2022 ointed 25 April 2022 ointed 27 June 2022 ointecl 31 Jul 2023 ointed 4 Se tember 2023 ned 4 Jonua interirn Vice Choir since 4 November 2022 ned 8 November 2022 202 ne Mr R Strttchan Ms I Shield rvlr l Brozier MsMDas Mr M Brosnan ned 21 June 2023 Mr A Willshire Mrs J Cresswell bAs M Foster Mrs E Willioms Ms l Thur ood Mr J Sturrnon MsLLon resi ned 26 Ma 2023 ned 10 October 2023 Ap stone Ap Chief Executive Officer. Siun Cronny Company Secretory. Siun Crtsnny Solicitors- Paris Smith LLP 1 London Rd. Southompton S015 2AE 8onkers'. Nationol Westminster Bank plc. 42 Southbourne Grove. Bournemouth 8H6 3RT Auditor.. Rothmans Audit LLP. Avebury House, 6 St Peter Street, Winchester. Hampshire S023 88N 14
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report Structure. Governonce ond Monogement Autism Unlimttèd is on incorporated charity govemed by its Articles of Associotion dated 19 November 2018. The minimum number of Trustees prescribed by the Articles is six.. currentlythere are seven Trustees. Trustees be appointed at any time by o resolution of the Trustees. who are also the members of the Charity. Trustees hold office for three yeors, subject to the terms of the Articles of Associotion. A Trustee may be reoppointed for a further term in office up to a moximum of three terms of three yeors. They ore subsequently eligible for re-oppointment after the second onniversoryo* their retirement. This provision, which was adopted ottheAnnual Generol Meeting on 19 Novernber 2018, provides for progressive refreshing of the Board and ockno%%4edges the recommendation in the Charity Governan Code thot Trustees should be oppointed for on agreed length of time. The Chair of the Board of Trustees is elected by the Botsrd at the first meeting following on Annual Generol Meeting. The Board of Trustees meets at leost quarterly and 1$ 5UPPOrted by the Finance ond Audit Committee,- the Proctice and Stondcjrds Committee,- Portfield School Governing Body.. and the Nominotions Committee. All are occountoble to the Boord and hove delegated powers and responsibilitie5. which are spe¢tfied in their terms of reference. The Nominations Committee ossesses the suitabilty of prospectwe candidates for o Trustee position and new Trustees are invited to attend o Btsard meeting before formal considerution of their appointment. A comprehensive induction programme is implemented for each trustee, including fcjce-ttrfoce und on-line trcjining. Vistts to serwces, mentoring and continuing support from the Chair. other Boord members ond the ExecLrtive. All Trustees tsre required to underroke safeguarding troining. Daiw opercrtional running of Autism Unlirnited, including finance, humon resources and serwce-reloted octiVTty. dele9ated to the Chief Executive Otticer ICEOI b(Jsed ot the Churity Hub in Christchurch. The Trustees of the ¢hority are volunteers ond receive no remLJnerotion. The pcty and remuneration of the Chority's CEO ore set by the Boord of Trustees. Some employees are subject to ncrtional pay scores. Trustee Indemnity As permitted by the Articles of Associotion. the Trustees have the beneftt of an indemnity, which is o quolfying thiid-party indemnty provision 0$ defined by Section 234 of the Componies Act 2006. The Chority holds d1ctOrS. and officers, liobility insuronce. Trustees, Responsibilities The Trustees (who ore olso directors of Autism UnlimFted for the purposes of company lawl ore responsible for preporing the Trustees. Annual Report. which includes the strotegic report ond finonciol stcttements in accordonce with applicable low and regulations. Compony law requires the Trustees to prepore finoncial Statements tor eoch finon¢ial yeLTr in accordance with opplicoble low ond United Kingdom Accounting Standords and applicable law including Finonci(Jl Reporting Standord FRS 102= The Financial reporting Standard applicable in the UK ond Republicof Ireland Iunittrd Kingdom Generol Accepted Accounting Practice. Under compony low, the Trustees must not opprove the financial stotements unless they are sotisfied thcTt they give a true and fair view of the stote of affoirs of o charr(able company ond of the incoming resources and applic(rtion of resources, including the income and expenditure. of the choritoble componyforthat period. In preporing these financial stotements. the Trustees are required to.. select suitable occounting policies ond then opply them consistently. observe the methods ond principle5 in the Charities SORP IFRS1021. moke judgèmènts and occounting estimate5 that ore reosonoble ond prudent. stote whether opplicoble UK accountin9 Standords hove been followed, subject to ony m(rteriol departures disclosed ond exploined in the finonciol statements. prepore the fincnciol stotements on the ongoing concern basis unless ic is inoppropriote to presume that the Charty will continue in business. The Trustees tsre responsible for keeping adequate o¢¢tsunting records thot ore sufficEnt to show and explain the chorvcable company's tronsoctions tsnd disclose with reosornable accuracy ot anytime thefinanciol position of the chority and enoble them 15
AUTISM UNLIMITED LIMITED Trustees, Annual Report for the year ended 31 March 2023 Incorporating the Directors, and Strategic Report to ensure thot the financial statements comply with the Companies Act 2006. They are also responsible for sateguording the ossets of the charity ond hence for taking reasonoble steps for the prevention ond detection of fraud ond other irregularitie5. Fingn¢iol stotements are published on the Charity s website in occordance with legislation in the United Kingdom governing the preparation and dissemination of financiol stotements, which rnay vory from legislation in other jurisdictions. The maintentsnce and integrity of the Chority's website isthe responsibility of the Trustees. The Trustees, rponsIbIlItY extends to the ongoing integrity of the financial stotements on the website. The Trustees hove udopted the provisions of the Charities SORP IFRS1021- Accounting and Reporting by Charities.. Statement of Recornmended Proetiee opplicable to charities preparing their accounts in oc¢ordcJnce with the Financiol Reporting Stondord cjpplicable in the UK ond Republic of Irelund Second EditOn (effective 1 January 20191 in preporing the annual report and financial statements of the charity. The accounts have been prepored in cjccordance with the Componies Act 2006. Members of the Charity are limited to the serving members of the volunteer Boord of Trustees at any given time. who ore limited to a guoruntee of £1 eoch in the event of the Chority being wound up. ESOS IEner9y Savings Opportunity Schemel Compliance Autism Unlimited is required to compty with ESOS. a mondatory energy assessrnent scheme for orgonisations in the UK thot meet the qualification criterio.. Autism Unlimited falls into the reporting brocket as we employ more than 250 members of staff. All submissions ale assessed by the Environment Agency. the UK scheme odministrator. Autism Unlimited is fully compliant. ahead of the extended submission deadline of lune 2024 Stotement as to disclosure ot inforrrKrtion to ouditors The rnembers ofthe Boord of Trustees who were in office on the dote of approvol ot these finoncial 51otements hove confirmed that. as far as they are aware. there is no relevont audit information of which the oudicors are unaware. Eoch member of the Board has confirmed that they have token oll reosonoble steps thot they ought to have token 0$ members of the Board in orcler to make themselves aware of any relevant oudit information and to establish that it hos been communicated to the auditor. Approved on beholf of the Trustees lomes azier 6" November 2023 16
Independent Auditorfs Report to the Members of Autisrn Unlimited Limited for the year ended 31 March 2023 We have audited th& finoncial stateents of Autism Unlimited Limited. formerly known as Autism Wessex, Ilhe chcyritable ¢ompony'l for the yeor ended 31 March 2023 which comprise the Stoternent of Financial Attrlities. thè Income ond Expendicure Account, the Bolance Sheet. the Cash Flow Statement ond notes to the finonaol statements. including signtficant accounting policies. The financial reporting fromework thot hos been opplied in their preparation is opplicable low and United Kingdom Accounting Stondords. including FRS 102 The Finoncial Reporting Standord opplicable in the UK and Republic of Irelond Wnited Kingdom Genercjlly Accepted Accounting Procticel. In our opinion. thefinoncial stcrtements.. gpie o true and fair view of the stote of the chorrtable compony's affoirs as ot 31 March 2023 ond of its incoming resourees ond applicotion of resources for the year then ended., have been properly prepored in oc¢ordonce with United Kingdom Generally Accepted Accounting Proctice.. ond have been prepared in occordance with the requirements of the Componie5 Act 2006. Bosis for opinion We conducted our oudit in accordonce with Internotionol Standords on Auditing IUKJ IISAS IUKII and opplicoble low. Our responsibilities under those standards are further described in the Auditor's responsibilrtie5 for the audit of the fin(Tncial stotements section of our report. We ore independent of the chcJr((oble company in occordtsnce with the ethi¢ol requirements thut are relevont to our oudic of the finoyncial statements in the UK. including the FRC'S Ethical Standord. ond we have fulfilled our other ethicol responsibilities in accordance with these requir&ments. We believe th(rt thtt audtt evidence we have obtained is suffiaent ond appropriate to provide o bosis ftsr our opinion. Conclustons reloting to going concern In ouditing the financiol statements, we hove Concluded thot the trustees, use of the going Concern bosis of occounting in the preparcrtion of the finanoal stotements is appropriote. Based on the work we hove performed, we hove not identified ony moter[ uncertointies reloting to events or condicions thot. individuolly or collertively. may cost significant doubt on the Chorttoble cornpony's obiltty to continue as a going concern for a period of ot leost 12 months from when the finoncial stotements are authorised for issue. Our responsibilities ond the responsibilities of the trtstees with respect to going concern ore described in the relevant sertions of this report. Other informotion The other information ¢ompri5es the informotion included in the onnual report. including the trustees. report. other thon the finoncial statements ond our auditor's port thereon. The trustee5 ore responsible for thtr other information contoined within the annuol report. Our opinion on the financial statements d&s not cover the other inform(rtion and, except to the extent otherwise explioly stated in our report, we do not express any form of ossuronce conclusion thereon. Our responsibility is to retsd the other informotion and. in doing so, ¢onsider whether the other informotion is rnaterially inconsistent with the finonciol 5t(Jtements, or our knowledge obtained in the Course of the oudit, or otherwise oppears to be moteriolly misstated. If we identtfy such moteriol inconsistencies or opporent muterial misstotements. we ore required to deterrnine whether this gNes rise to o moteriol misstotement in the financiol statements themselves. If. baseol on the work we have performed. we conclude thotthere is a materiol misstotement of this other information. we are required to report thotfoct. We hove nothing to report in this regard. Opinions on other matters prescribed by the Componies Act 2006 In our opinion, bosed on the work und&rtoken in the course of the audtf.. 17
Independent Auditor's Report to the Members of Autism Unlimited Limitsd for the year ended 31 March 2023 the information given in the trustees report, which includes the directors report and the strotegic report prepored for the purposes of compony law. for the financial year for which the financiol stotem8nts are prepared is consistent with the financial statements.. ond the directors, report and the strategic report included within the trustees report have been prepored in accordonce with opplicoble legal requirements. Matters on which we ore required to report by exception- In the light of the knowledge ond understanding of the company orid its environment obtoined in the course of the audit. we have not identified material misstatements in the directors. report, or the 5trutegic report included within the trustees, report. We have nothing tts report in respect of the following mcrtters in relotion to which the Companies Act 2006 requires US to report to you if, in our opinion.. adequote ond properaccounting records have not been kept, or returnsadeqtjotefor our audit hove not been received from branches not visited by us., or the finoncial statements are not in agreement with the accounting records ond returns,. or certoin disclosures of trustees, remuneration specified by law are not rnode.. or we hove not received tsll the informatK)n and explonotions we require for our audit. Responsibilities of trustee5 As explained more fully in the trustees, responsibilities statement. the trustees (who are also the director5 of the choritable compony for the purpose5 of company lawl ore responsible for the preporotion of the finonciol statements and for being satisfied that they give a true and fair view. ond for such internol Control as the trustee5 determine is necessory to enable the preporation of financial sl(rtements thot are free from mtsteriol misstatement. whether due to frauol or error. In preparing the finonciol statement5. the trustees ore responsible for assessing the company s obifity to continue os o going concern, disclosing. tss applicable, matters related to going concern and using the going concern basis of occounting unlessthe trustees either intend to liouidate the company or to 0$e oper(rtions, Of huve no reolistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objettives are to obtain reasonable ossuronce obout whether the finoncial statements as o whole ore free from moteriol misstatement, whether due to fraud or error. and to issue on oudttors report thot includes our opinion. Reasonable assuron¢e is a high level c)f assurance but is not a guarantee that on oudit conducted in accordance with IS IUKI will ¢Jlways detect mLrterial misstotement when exist5. lisst(rtements can arise from froud or error and are considered material rf. individually or in the oggregate, they could reosonobly be expected to influence the economic decisions of users token on the tosis of these financioS statements. Irregularities. including fruud. ore insttsnces of non<omplionce with laws und regul(rtitsns. We design procedures in line with our responsibilities, outlined atK)ve. to detert material misstotem&nts in respect of irregulorities, includingfraud. The extentto which OLJr procedures are copoble of detecting irregJlorities, including fraud is detoiled below.. 18
Independent Auditorfs Report to the Members of Autism Unlimited Limited for the year
ended 31 March 2023
The extent to which the otsdit was considered capoble of detecting irregulartties including fraud
Our approoch to identifying and a$5essing the risks of moteritsl misstot&ment in respect of irregularities. including fraud and
non-cornplionce wtth laws and regulations. was as follows=
the engcgement partner ensured th(rt the engogtrmentteam collectivelyhodtheoppropriate competence. capabilicies
and skills tts identfy or recognise ntsn-complionce wtth applicoble laws and regulations.
we identified the lows ond regtJlotion5 applicable to the choritoble company through discussions wtth the trustees ond
other management. and from our knowledge ond experience of the charities sector.
we focused on specrfic laws and ogulations which we considered may hove o direct materiol effect on the finonoal
stotements ortheoperotions of the charitoble company, includingthe Componies Act2006, the Chorttie5 Act2011, Core
legislution, schools. legislation, sofeguardin9 legislation, doto protection, employment. environmentol and health ond
sofety legislotion.
we ossessed the extent of compliLTnce with the loyws and regulutions ident&ied obove through moking enquiries of
mana9ement and inspecting legal correspondence. The identified laws and regulotionswere communicoted wEthin the
audit team regularly and the team femained olert to instonces of non<omplionce throughout the audit.
We ossessed the susceplibility of the company s finonciol statements to material misstotement. including obtoining an
understonding of how froud might occur, by..
moking enquiries o* monogement as to wherè they considered there was susceptibiltty to fraud, their knowledge of
octuol. suspected ond alleged fraud.. ond
considering the internol controls in ploce to mitigate risks of froud ond non<omplion¢e with lows and regulotions.
To address the risk of froud through rnanagement bios and override of controls. we:
perfomed onalyticol procedures to identify ony unusual OT tjnexpected relationships,.
tested journal entries during the year and ot the yetsrend to identify unusual transactions-,
assessed whetherjudgements ond assumptions made in determinin9 the oc¢ounting estimates set out in note 1.18 were
indicative of potential bios,.
investigoted the rationale behind signficont or unusual tronsactions-,
In response to the risk of irregularities and non
Independent Auditor's Report to the Members of Autism Unlimited Limited for the year ended 31 March 2023 Use of our report This report 15 mode solely to the choritoble company s members, as a body. in occordance with Chapter 3 of Port 16 of the Companies Act 2006. Our audit work hos been undertaken $0 thot we mighl state to the charitable company's members those motters we are required to state to them in on ouditor's report ond for no other purpose. To the fullest extent permitted by low, we do notoccept or assume responsibility to anyone otherthan the charitoble company and the choritab5e compony's members as o body, for our oudit work, for this report, or for the opinions we have formed. Suson Sullpian FCA (Senior Stotutory Auditor) For ¢Jnd on behtslf of Rothmons Audit LLP. St(rtutory Auditors Avebury House, St Peter Street. Winchester. Hampshire. 5023 8BN Date.. 21 November 2023 20
AUTISM UNLIMITED LINIITED Statement of Financial Activities Year Ended 31 March 2023 2023 Total Funds 2022 Total Funds Unrestricted Funds Restricted Funds Notes Income Donations and legacies Charitable activities Investment income 42,422 12,161,672 31,809 81,230 291,654 123,652 12,453,326 31,809 122,017 12,128,236 12,235,903 ply:.. 372,884 12,608,787 12,250.2S3 Expenditure Raising funds Charitable activities 56,840 11,631,343 56,840 12,011,272 131,468 11,526,532 379,929 TE, 379.929 12,068,112 11,658,000 I NET INCOME.:" 547,720 17,045) 4, 540,675 , 592,253 Transfers befween funds 43,862 (43,862) Net movement in funds for the year f 591,582 V'° (50,907) 540,6751.Y-I- 592,253 RECONCILIATION OF FUNDS: Total funds brought fonvard 17 11,942,190 2,189,392 14,131,582 13,539,329 blfi 16 FIYII 12,533,772 .' Total funds carried foThvard 4}.,: 2,138.48S 14,672.257 14,131,582 21
AUTISM UNLIMITED LIMITED Income and Expenditure Account Year Ended 31 March 2023 2023 2022 Notes INCOME General expenses 12,608,787 112,068,112) 12,250,253 {11,658,000} Operating surplusl (deficit} 540,675 IIIIIWI 592,253 Interest payable and similar charges SURPLUS FOR THE YEAR 540,675 592,253 ANALYSIS OF SURPLUS Unrestricted funds 647,720 604,108 Restrlcted funds (7,045) 111,855} SURPLUS FOR THE YEAR 540.675 592.253 22
AUTISM UNLIMITED LIMITED Balance Sheet As at 31 March 2023 2023 2022 Notes Fixed Assets Tangible assets 12 10,362,331 10,212,752 4.¢1 10,362,331 yV.s£&, 10.212,752 Current Assets Debtors Cash at Bank and in Hand 13 1,605,814 4,549,516 2,377,615 4,526,631 6,155,330 -.4*g' 6.904,246 Creditors: Amounts falling due within one year 14 {1,629,1021 (2,885.416) i Net current assets 4,526,228 4018,830 Total assets less Gurrent Ilabilities 14,888,559 14,231,582 Creditors: Amounts falling due after more than one year 15 {100,0001 (100,000) Provisions for liabilities 16 (116,302) . Net assets Funds General unrestricted funds Fixed asset reserve Revaluation reseNe CF7ris Page centre Unrestricted funds 17 17 17 17 4,108,459 7,358,701 1,066,612 3,731,670 7,051,067 1,066,612 92,841 11,942,190 12,533.772 '.'1.- Restricted fund5 17 2,138.485 2,189,392 14,672,257 14,131,582 Company Number: 2506982 The financial statements were approved and aLrthorised for issue by the directors on 6th November 2023 and signed on their ehalf by.. James Br Chair er 23
AUTISM UNLIMITED LIMITED Cash Flow Statement For The Year Ended 31 March 2023 2023 2022 Net cash provided by {used inl operating activities {Note 1) 518,790 950,809 Cash flows from investing activities Purchase of tangible assets Sale of tangible assets Interest receivable 1532,0571 4,343 31,809 (325,3301 5,730 Net cash provided by (used in) investing activlties (495,9051 (319,600) Change in cash and cash equivalents in the year 22,885 631,209 Cash and cash equivalents at the beginning of the year 4,526,631 3,895,422 Cash and cash equivalents at the end of the year 4,549,516 4,526,631 24
AUTISM UNLIMITED LIMITED Note To The Cash Flow Statement For The Year Ended 31 March 2023 l. Reconciliation of net movement in funds to net Gash flow from operating activlties 2023 2022 Net income for the year (as per the statement of financial acliv¢ties) 540,675 592,253 Adjustments for: Depreciation of tangible assets Decrease / (increase} in debtors (Decrease) l increase in creditors {Decreasel l increase in provisions Interest receivable Insuran excess 378,135 771,801 (1,256,314) 116,302 (31,809} 229,963 (1,625,803) 1,844,646 (90,000) 1250) ,, Net cash provided by (used in) operating activities .950,809 2. Analysis of changes in net debt At stsrt of Year Cash-flows At End of Year Cash at bank & in hand 4,526,631 22,885 4,549,516 Total 4.526,631 22,885 4,549,516 25
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 ACCOUNTING POLICIES General information Autism Unlimited Limited is a company limited by guarantee and is incorporated in England and Wales. The Charitable Company is a public benefit entity The address of its registered office is Parley 2, Portfield School, Parley Lane, Christchurch, Dorsel, BH23 6BP. With effect from 17 November 2021 the name of the company was changed from Autism Wessex to Autism Unlimited Limited. Accounting convention These financial statements have been prepared on a going concern basis, under the historical cost convention modified to include the revaluation of freehold land and buildings, and comply with United Kingdom 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 Act 2006. In preparing the financial statements the Charity follows best practice as set out in "Charities SORP (FRS 102) Second Edilion" effective 1 January 2019. Autism Unlimited Limited constitutes a public benefit entity as defined by FRS102. The charitable company meets its day to day working capital requirements through its bank facilities. The charitable company's forecasts and projections, taking account of a reasonable assessment of possible changes in the funding and operating environment, show that the charitable company should be able to operate within the level of ils 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 continues to adopt the going concern basis in preparing its financial statements. The principal accounting policies applied in the preparation of these finanGia5 statemenls are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. Functional and presentstion currency The charitable company's functional and presentation currency is the pound sterling. 26
AUTISM UNLIMITED LIMITED Notes To The Financial Statsments For The Year Ended 31 March 2023 ACCOUNTING POLICIES Icontinued) Fund5 accounting Funds held by the Charity are.. Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at Ihe discretion of the trustees. Within these funds amounts may be designated for a particular purpose. R8striGted funds - these are funds that can only be used for particular restricted purposes wthin the objects of the Charity. Restrictions arise when speofied by the donor or when funds are raised for particular restricted purposes. Fees receivable Fees receivable represents the amount invoiced for the provision of serVIS which fall within the company's ordinary activities. Fee income is recognised on a straight-line basis over the period in which the services are delivered. Donations and gifts Voluntary income received by way of donations and gffts lo the Charity is included in full in the statement of financial activities when receivable. Intangible income is not induded unless it represents goods or services, which would have otherwise been purchased. Gifts in kind are included at market value and as resour$ expended at the same value when distribLrted. Grants receivable Grants, including grants for the purchase of fixed assets and govemment grants, are recognised in full in the statement of financial activities in the year in which they are receivable unless they are subject to specified future perfOrMan-re1ated conditions in which case they are recognised in income only when the perfOrMan-re1ated conditions are met. Investment income Investment income is accounted for in the period in which the Charity is entitled to receipt. Fundraising costs These include the salaries, direct expenditure and overhead costs of the staff who promote fund- raising, induding events together with an apportionment of ntral costs. 27
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 ACCOUNTING POLICIES (continued) 1.10 Charitable expenditure Charitable expenditure is all those costs relating to service deliverance in accordan with the Charity's objectives together with an apportionment of central costs. The meth(Kl of apportionment for support costs uses the most appropriate basis in each case, as specified in the notes to these accounts. 1.11 Governance costs Includes those costs associated with meeting the constitutional and statutory requirements of the Charity and inGludes the audit fees and costs linked to the strategic management of the Charity. 1.12 Operating Leases Rentals applicable to operating leases are charged to the statement of financial activities on a straight line basis over the lease term. 1.13 Tangible fixed assets The Charity categorises its tangible fixed assets between the following asset types.. Freehold land and buildings (Portfield School campus) Freehold land and buildings (community properties) Leasehold Premises Improvements Fixtures and fittings Motor vehicles Computer equipment Tangible fixed assets are stated at cost (or deemed cost for community properties held at valuation at the date of transition to FRS1021 less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price and costs directly attributed to bringing the asset to its working condition for its intended use. The Portfield School campus is revalued on a reguSar basis with the last revaluation having been undertaken as at 31" March 2016. Tangible fixed assets are stated at cost or valuation less accumulated depreciation. 28
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 ACCOUNTING POLICIES (continued) Depreciation is calculated to write off the cost or deemed cost of tangible fixed assets over their estimated useful lives as follows.'_ Freehold land and buildings Leasehold Improvements Motor vehicles Computer equipment Fixtures and fillings 20/0 straight line on buildings only,. land is not depreciated straight line over the life of the lease 200A straight line method per annurn 250fi straight line method per annum 16.7'/tr or 250/0 Straight line method per annum At each reporting period end date, the Charity reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss {rf any). 1.14 Pensions The pension cost charge represents the contributions payable to the Teachers, Pension Scheme, an insured group personal pension scheme and the newgovemment auto-enrolment scheme. The Charty has no liabilty under the schemes other than for the payment of those contributions. The pension schemes, arrangement enables the Charily to comply with the requirements of stakeholder pension provisions. The Teachers, Pension Scheme is a multi-employer plan. Vvhere it is not possible for the charitable company to obtain sufficient infonnation to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan. The government 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. 1.15 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call wilh banks, other short-lem highly liquid investments wth original maturities of three months or less and bank overdrafts. Bank overdrafls are shown within borrowngs in current liabilities. 29
AUTISM UNLIMITED LIMITED Notes To The Financial Ststements For The Year Ended 31 March 2023 ACCOUNTING POLICIES {continued) 1.16 Financial instruments The Gharitable company has financial assets and financial liabilities of a kind that qualify as basi financial instruments in accordance with FRS102. Basic financial instruments are initially recognised at the transaction value, including any transaction costs. Al the end of each accounting period, basic financial instruments are recognised at amortised cost. For debt instruments this is calculated using the effective interest rate method. Concessionary loans are initially accounted for at the amount reiVed and the carrying value is subsequently adjusted for any accrued interest payable. 1.17 Provisions for Liabilities Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and Ihe amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 1.18 Critical accounting judgements and estimation uncertainty Estimates and judgements are continually evalualed and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. (i) Multi-employer defined benefit pension scheme Certain employees participate in the Teachers, Pension Scheme which is a multi-employer defined pension scheme. The charitable company does not have any commitment to make good any actuarial deficit, nor is it entitled to benefit from any surplus funding. In the judgement of the Trustees, the charitable company does not have sufficient information on the assets and liabilities of the scheme and does not have sufficient information to be able to reliably account for its share of the defined benefit obligation and plan assets. Therefore, the scheme is accounted for as a defined contribution scheme. {iil Usefu1 economic lives of tangible assets The annual depreciation charge for tangible assets is sensitive to Ghanges in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates based on future investments, economic utilisation and physical condition of the assets. 30
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 2. DONATIONS AND LEGACIES Unrestricted Restricted 2023 2022 Donations Legacies 42,422 81,230 123,652 142.322 (20,3051 122,017 81,230 123,652 In 2022 the charity received £30,411 of unrestricted donations and £111,911 of restricted donations. All income from legacies was unrestricted. 3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted 2023 2022 Fees Covid testing & infection control grants 12,161,672 248,317 43,337 291,654 12,409,989 43,337 12,453,326 12,031,728 96,508 12,128,236 12,161,672 .. In 2022 the charity reiVed £224,780 of restricted fee income and £11,806,948 of unrestricted fee income. All income from Covid testing & infection CDntrol grants was restricted. Restricted fee income relates to Government Grants reiVed towards the operation of the Portfield School & Sixth Form site. 4. INVESTMENT INCOME Unrestricted Restricted 2023 2022 Bank interest receivable 31,809 31.809 31,809 31,809 5. NET INCOME This is stated after charging l (crediting)= 2023 2022 Depreciation of tangible assets Rentals payable under operating leases Auditor's remuneration (Profit} l Loss on fixed asset disF)osal 382,478 98,631 16,568 (4,343) 231,934 54,276 14,985 (1,971) Audrtorfs Remuneration consists of £12,900 (2022.. £11,232) of fees due to Rothmans Audit LLP for audit services plus £3,668 {2022.' £3,753) of fees due to Rothmans LLP for Ihe provision of accountancy seNIs. Rothmans LLP is an associate of Rothmans Audit LLP. 31
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 6. COST OF RAISING FUNDS Unrestricted Restricted 2023 2022 Basis of £ Allocation Salaries & associated costs Fundraising costs Central costs 40,223 4,163 12,454 40,223 4,163 12,454 99,778 Actual 6,862 Actual 24,828 Use of setvices & staff 56,840 56,840 131,468 In 2022 all costs of raising funds were unrestricted 32
AUTISM UNLIMITED LIMITED Notss To The Financial Statements For The Year Ended 31 March 2023 7. CHARITABLE ACTIVITIES Current Year Children & Education Services Social Other Care Charitable Services Activities Total Basis of 2023 Allocation RESTRICTED Charitable Activities 251,231 123,150 5,548 379,929 Actual Total Restricted Charitable Activities 251,231 123,150 5,548 379,929 UNRESTRICTED Charitable Activities 3,930,476 5,585,816 286,645 9,802,937 Actual 286,645 9,802,937 Support Costs HR servi$ Facilities costs 196,735 264,990 101,201 48.783 19,148 10,636 480.873 Staff headcount 160,620 Property use Staff headcount 258,265 & number of people supported 4,246 107,010 Actual 16,427 412,534 Staff FTE headcount 7,873 237,151 Incorne 4,870 122,288 Staff FTE headcount 1,978 49,665 Staff headcount 81,733 1,828,406 IT support 150,024 91,686 16,555 Insurance Governance costs Finance costs Marketing Community Connect 54,131 168,776 120,978 50,030 20,319 - J¥, 862,194 48,633 227,331 108,300 67,388 27,368 884,479 •JV.4-.: Total Unrestricted ..4drfrf, 4,792,670 6.470,295 Charitable Activities -.¥*:A:' 368,378 11.631,343 Total Charltable È. . Activities 5,043,901 6.593,445 373,926 12,011,272 Other Charitable Activities include the operation of the Chri5 Page Centre, the Futures Programme, and Training Setvices. 33
AUTISM UNLIMITED LIMITED Notes To The Financial Ststements For The Year Ended 31 March 2023 7. CHARITABLE ACTIVITIES {Continued} Prior Year Children & Education Services Soclal Care Servlces Chris Page Centre Total Basis of 2022 Allocation RESTRICTED Charitable Activities 308,360 136.694 445,054 Artual Total Restricted Charitable Activities 308,360 136,694 445.054 UNRESTRICTED Charitable Activities 3,148,904 6,168,522 3,148,904 6,168,522 86,895 9,404,321 Actual 86,895 9,404,321 Support Costs HR services Facilities costs IT support Insurance Governance costs Finance costs Community Connect Marketing Training 172,030 95,844 81,331 55,142 110.716 108.374 13,676 55,281 725 693,119 286,654 51,850 135,556 60,452 184,486 157,457 22,788 80,302 1,208 980,753 458.684 staffing 150,303 Property use 216,887 Key IT use & support 116,270 Actual 295,202 Use of services & staff 265,831 Use of services & staff 36,464 Use of services & staff 135,583 Use of services & staff 1,933 Use of services & staff 3,285 1,677,157 2,609 676 Total Unrestricted Charitable Activities 3,842,023 7,149,275 90,180 11,081,478 Total Charitable Activities 4.150.383 7,285,969 90.180 11,526,532 In 2022 costs relating to the charity's Futures and Training programmes, which are included within Other Charitable Activities in 2023, were not identified as separate activities as these programmes were still being established. The comparative activity cost for Training services in 2022 was £1,933 and was allocated lo support costs as shown above. The comparative activity cost for Futures was £81,790 and is included within Children & Education Services above. 34
AUTISM UNLIMITED LIMITED Notss To The Financial Statements For The Year Ended 31 March 2023 8. STAFF COSTS 2023 2022 Wages and salaries Social securrty costs Defined Contribution pension costs (including Teacher's Pension Scheme) 7,915,445 686,107 349,702 7,648,067 622,710 296,563 8,951,254 8,567,340 Emoluments of employees earning over £60,000 in the accounting period. excluding employer pension contributions, fell within the fDllowing ranges.. 2023 2022 £60,001-£70,000 £70,001-£80,000 £80,001-£90,000 £100,000-£110,000 £120,0004130,000 The average number of employees was. AVERAGE EMPLOYEES 2023 2022 Average head count 351 372 351 372 The Board of Trustees, who are the Charitable company's directors, the Executive Team and Senior Managemenl comprise the key management personnel of the charitable company. The total of key management personnel remuneration was £806,414 {2022. £756,963). Pension contributions outstanding at the yearend totalled £50,739 (2022= £40,562}. 9. TRANSACTIONS WITH TRUSTEES No Trustee received any remuneration frorn the charitable company during the year (2022-. £nil}. During the year. four trustees received reimbursemenl for travelling expenses totalling £686 (2022- £nill. No expenses were paid to third parties on behalf of Trustees (2022.. £nil). No Trustee received payment for professional or other services supplied to the Gharitable company (2022.. £nil). No donations were received from Trustees in the year (2022.'£nil) 35
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 10. INDEMNITY INSURANCE Indemnity insurance was renewed this year as approved by the Charity Commission. 11. TAXATION The Charity is registered with the Charity Commission and, because of the tax-exempt status afforded, there is no liability to corporation tax on the results for the year. 12. TANGIBLE ASSETS Freehold Leasehold Properties Improvements Motor vehicles Fixtures, fittings & equipment Total Cost 1 April 2022 Additions 10,555.381 5,991 221,765 25,990 127,345) 220,410 1,040,579 156,102 (46.002} 1,150,679 11,817,725 532,057 {73,347} 12,276,435 343,974 Disposals 31 March 2023 10,561,372 343,974 Depreciation 1 April 2022 Charge for the year Elimination on disposal Impairment 31 March 2023 742,843 113,811 206,513 7,889 655,617 147,629 1,604.973 305,272 {73.347) 77,206 1,914,104 35,943 127,345) (48,002) 77,206 933,860 35,943 187,057 757,244 Net Book Value 31 March 2023 11111 9,627,512 31 March 2022 WIII 9,812,538 308,031 33,353 393.435 10,362,331 15,252 384,962 10,212,752 The Charity has two classes of freehold properties - its community properties and the Porfield School campus. It also holds one Seasehold property. St The community properties were valued as at 1 April 2014 by Goadsby & Harding. The Charitable company applied the transitional arrangements of Section 35 of FRS102 and used this valuation as deemed cost going forward. The properties are being depreciated from the valuation dale. As the assets are depreciated or sold an appropriate transfer is made from the revaluation reserve to the unrestricted funds. The Portfield School campus was revalued as at 31. March 2016 by Goadsby & Harding on a depreciated rep1arnent cost valuation basis. The historical cost of Porfield School is £6,133,696 and the historical cost of the community properties is £3,701,036. Included within freehold property is land of £4,874,250 which is not depreciated. 36
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 12. TANGIBLE ASSETS (Continued) FREEHOLD PROPERTIES At 1 April Additions Disposals in 2022 in year year At31 March 2023 Portfield School incl. Therapy Pool Magdalen Lane Middle Path, Crewkeme Manor Road, ChristGhurch Penny Farthing House Greenways Barn Close Higher Ground 6,779,568 430,000 380,342 457,500 612,938 619,249 588,028 687,756 5,991 6,785,559 430,000 380,342 457,500 612,938 619,249 588,028 687,756 TOTAL 10,555,381 5,991 10,561.372 13. DEBTORS 2023 2022 Trade Debtors Other Debtors Prepayments & Accrued Income 1,197,087 9,302 399,425 1,605,814 1,990.238 13,169 374,208 2,377,615 37
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 14. CREDITORS: Amounts falling due within one year 2023 2022 Trade Creditors Taxation & social security other Creditors Accruals Deferred Income 361,785 379,635 178,305 145,280 168,194 91,526 89,397 150,321 831 ,421 2,118,654 1,629,102 112.885,416 Deferred income relates to fees received in advance for school fees and social care. The proportion of the fees relating to the next accounting period have been deferred. 2023 2022 As at 1 April Amount released to income from charitable activities Amount deferred in year As at 31 March 2,118,654 12,084,273) 797.040 831,421 413,687 (413,6871 2,118,654 2,118,654 15. LOANS 2023 2022 Other Loans 100,000 100,000 100,000 lll 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 be due for repayment. The Trustees consider this to be a concessionary loan as it is for the furtheran of the objects of the charitable company and the Talbot Village Trust. 38
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 16. PROVISIONS FOR LIABILITIES 2023 2022 As at 1 April Provided in Year Released in year As at 31 March 90,000 116,302 (90,000} 116,302 Provisions for liabilities as at 1 April 2021 related to potential penalties for late filing of the charity's ESOS assessment. The provisions were reversed in 2022 when the charity's appeal was successful and the penalties were redUd to £100, which was paid in full. Provisions for liabilities as at 31 March 2023 relate to provisions for staff holiday pay and contractual bonuses. 39
AUTISM UNLIMITED LIMITED Notes To The Financial Statsments For The Year Ended 31 March 2023 17. TOTAL FUNDS - Current Year At31 March 2023 At 1 April 2022 Income Expenditure Transfers Restricted funds: Portfield School - Buildings Portfield School - Fixtures & Fittings Adult Services - Buildings Adult Services - Fixtures & Fittings Employability Therapy equipment & IT Education & Skills Funding Childwick Trust Horse Riding Forest School Higher Ground Cabin ICTF Workforce and Retention Outbreak Control Management Community Connect Minibus Musician in Residence Lending Library Bridge Decking Sixth Form Sensory Garden Sixth Form Music Studio Sixth Form Kitchen Other Total restricted funds 1,779,431 10,087 300,367 5,188 10,662 2,500 41,745 10,800 2,301 312 (35,530) 12,300) 1115,037) (5,1881 1,743,901 7,787 185,330 10,662 3,882 82,746 7,875 2,178 312 2,062 247,792 (680} (206,791) 12,925) {123) 12,817 29,768 1,277 14,700 {12,8171 129,7681 (1,2771 21,903 1.000 1,500 1,300 14,689) 31,914 1,000 1,500 3,441 3,000 5,211 1,367 24,952 29.302 636 372,884 {859) (5,2111 1,367 24,952 28,706 932 (379,929) {43,862) 2,138,485 (596> 296 2,189,392 Unrestricted funds 3.731,670 12,235,903 111,370,919) (488,195) 4,108,459 Desi nated Funds.. Fixed asset reserve Revaluation reserve Chris Page Centre Total unrestricted funds 7,051,067 1,066,612 92,841 (92,841) 11,942,190 12,235,903 (11,688,183) (224.4231 532,057 7,358,701 1,066,612 43,862 12,533,772 Total funds 14.131,582 12,608,787 {12.068,112> 14,672,257 The transfer to the fixed asset designated fund recognises additions to fixed assets in the year. Transfers from restricted funds during the year are adjustments to allocate expenditure on these activities in prior periods which was not alloGated against the restricted fund at the time. 40
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 17. TOTAL FUNDS - Prior Year Comparatives At31 March 2022 At I ApTiI 2021 Income Expenditure Transfers Restricted funds: Portfield School - Buildings Portfield School - Fixtures & Fittings Adult Services - Buildings Adult Services - Fixtures & Fittings Employability Therapy equipment & IT Education & Skills Funding Barnes Lane Activities Childwick Trust Horse Riding Sensory Multi-use Games Area Portfield School Model Classroom Bouncing for Brillian Forest School Volunteer Co-ordinator Playground Portfield School Higher Ground Cabin Infection control Testing Workforce Duke of Edinburgh Pop up Cafe Community Connect Minibus Musician in Residence Lending Library ICTF Other Total restricted funds 1,779,352 12,387 338,198 6,349 10,662 (74,940) {2,300) (37,831) (1,161) 75,019 1.779,431 10,087 300,367 5.188 10,662 2,500 41,745 2,500 222,222 17,415 202 10,800 (197,8921 {202) 10,800 1,200 10,000 1.300 11,200) 16,051 (26,051) {1,300) 3,128 8,106 {827} 2,301 (8,106> 75,019 {75,019) 312 312 2,773 (2,773) (785) {51,569} (2,457} (3,500} (60) 785 51,569 2,457 3,500 21,963 1,000 1,500 1,300 42,166 836 433,199 21,903 1,000 1,500 1,300 142,166) (540) {445,054) 296 (2,500) 2,189,392 2,203,747 Unrestricted funds 2,591,667 11,837,359 (10,453,053} (244,303) 3,731,670 Desi nated Funds_. Fixed asset reserve Revaluation reserve Covid-19 contingency reserve Chris Page Centre 6,919,967 1.066,612 550,000 (550,000) 207,336 (20,305) 194,190) 11,335.582 11,817,054 (11,212,946) (115,7031 246,803 7,051,067 1,066,612 92,841 2,500 11,942,190.: Total funds 13,539,329 12,250,253 (11,658,000) 14,131,582, 41
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 17. TOTAL FUNDS- Description of Funds Restricted Funds Portfield School - Buildings Portfield School - Fixtures & Fittings This fund represents the donations received for and expensed on the Parley Site Buildings, less depreciation on those assets. This fund represents the donations received for and expensed on the Children's Services Fixtures Fittings & Equipment, less depreciation on those assets. Adult Services - This fund represents the donations received for and expensed on Adult Buildings Services Residential Homes. Adult Services - Fixtures This fund represents the donations received for and expensed on the Adult & Fittings Services Fixtures Fittings & Equipment, less depreciation on those assets. Employability This fund represents grants received to fund an internship for students attending the Sixth Form program. Therapy equipment & IT This fund represents donations received for therapy & IT equipment at Portfield School. This fund represents grants received for the benefit of pupils at Portfield School, such as pupil premium, sport premium and EFA capital grants. This fund represents grants received to provide additional activities for residents at Barnes Lane This fund represents grants received to establish a Horse Riding Therapy programme to benefit all of the Gharity's service users This fund represents grants reiVed ta establish a Wheels Workshop and provide Bikeability training to pupils at Portfield School and the Sixth Form. This fund represents donations received towards the crealion of a MUGA at Portfield School. This fund represents donations received towards the creation of a Model Classroom at Portfield School. This fund represents donations received towards the purchase of three trarnpolines for pupils at the Portfield School & the Sixth Form site. This fund represents income received towards the operation of a forest school for pupils at Portfield School. This fund represents donations received for the employment of a volunteer co- ordinator. This fund represents donations received for new playground equipment at Portfield School. Education & Skills Funding Barnes Lane Activities Childwick Trust Horse Riding Portfield School Bikeability Sensory Multi-use Games Area IMUGA} Portfield School Model Classroom Trampolines- Bouncing for Brilliance Forest School Volunteer Co-ordinator PortField School Playground 42
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 17. TOTAL FUNDS- Description of Funds {continued) Restricted funds {continuedl Higher Ground Cabin This fund represents donations received for the construction of a garden cabin at Higher Ground. Infection Control & ICTF This fund represents infection control grants reIVed in respect cf the residential living facilities operated by the Charrty These funds represent grants received to facilitate testing of residents and care workers respectively, during the Covid-19 pandemic. This fund represents a grant received to enable Portfield School to start delivering a DofE scheme. This fund represents donations reiVed to convert a horse box into a mobile café, offering both a training and work experience facility for Sixth Form students as well as a marketing asset to promote the charity at third party events. Testing & Workforce Grants Duke of Edinburgh Pop up Cafe Community Connect This fund represents donations received to provide a family liaison service within The Chris Page Centre and through the community connections service. This fund represents donations reiVed to invest in a minibus for Portfield School. Minibus Musician in Residence This represents donations reiVed to provide a musician in residence at PortField School Lending Library This represents donations received to purchase items for a library of books and resources within The Chris Page Centre for clients of the Chris Page Centre-, parents of students at Portfield,. and the wider public to borrow Bridge Outdoor Learning This represents donations reGeived to deliver suitable Spa for continuous outdoor learning provision at The Bridge (primary school} This represents donations reIVed to purchase suitable outdoor plants to provide sensory support at Airfield Road. This represents donations received to create and install a high-quality professional music studio wilh sound booth and a variety of musical instruments which aims to support students, creativity and musical ambitions. This represents donations received to provide a professional kitchen which will be used on a daily basis by students to improve food knowledge and individual independence as well as for events and activities Ihat the school organises. These funds represent other restricted donations received by the charity and expended in the period. Sixth Form Sensory Garden Sixth Form Music Studio Sixth Form Kitchen Other 43
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 17. TOTAL FUNDS- Description of Funds {continued) Designated funds: Fixed Assets This fund represents the net book value of tangible fixed assets, expt for those already held within restricted or revaluation reserves. This fund represents the historic accumulated revaluation gains on the fixed assets. This fund was allocated to hold contingency funding to enable the Gharity to respond to the Covid-19 outbreak. The funding was fully expended during the 2022 financial year. This fund has been allocated to hold funding received from a legacy left by Mr Page, which the charity intends to use to develop a new Chris Page Centre. The funding was fully expended during the 2023 financial year. Revaluation Reserve Covid-19 Contingency Chris Page Centre 44
AUTISM UNLIMITED LIMITED Notss To The Financial Statements For The Year Ended 31 March 2023 18. ANALYSIS OF TOTAL ASSETS BETWEEN FUNDS- Current Year Net Provisions current & Long assetsl term (liabilities) liabilities Fixed assets Total as at 31 March 2023 Restricted funds: Portfield School - Buildings Portfield School - Fixtures & Fittings Adult Services - Buildings Employability Therapy equipment & IT Education & Skills Funding Childwick Trust Horse Riding Forest School Higher Ground Cabin Communty Connect Minibus Musician in Residence Lending Library Sixth Form Sensory Garden Sixth Form Music Studio Sixth Fomi Kitchen Other 1,743,901 7.787 185,330 1,743,901 7,787 185,330 10,662 3.882 82,746 7,875 2,178 312 31,914 1,000 1,500 3,441 1,367 24,952 28,706 932 10,662 3,882 82,746 7,875 2,178 312 31,914 1,000 1,500 3.441 1,367 24,952 28,706 932 Total restricted funds ,, 1,937,018 201,467 *P 2,138,485Q Unrestricted funds 4,324,761 (216,3021 4.108,459 Desi nated Funds.. Fixed asset reservè Revaluation reserve 7,358.701 1,066,612 7,358,701 1,066,612 Total unrestricted funds 8,425,313 4,324,761 (216,302) 12,533,772., Total funds 10,362,331 4,526,228 1216,3021 14,672,257. 45
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 18. ANALYSIS OF TOTAL ASSETS BETWEEN FUNDS - Prior Year Comparatives Net Provisions current Totsl as at assetsl & Long 31 March term Iliabilities} liabilities 2022 Fixed assets Restricted funds: Portfield School - Buildings Portfield School - Fixtures & Fittings Adult Services - Buildings Adult Services - Fixtures & Fittings Employability Therapy equipment & IT Education & Skills Funding Childwick Trust Horse Riding Forest School Higher Ground Cabin Community Connect Minibus Musician in Residence Lending Library Other 1,779,431 10,087 300,367 5,188 1,779,431 10,087 300,367 5,188 10,662 2,500 41,745 10,800 2,301 312 21,903 1,000 1,500 1,300 296 10,662 2,500 41,745 10,800 2,301 312 21,903 1,000 1,500 1,300 296 Total restrlcted funds 2,095,073 94,319 2,189,392 Unrestrided funds 3,831,670 (100,000) 3,731,670 Desi nated Funds.. Fixed asset reserve Revaluation reserve Chris Page centre 7,051,067 1,066,612 7,051,067 1,066,612 92,841 92,841 Total unrestricted funds ,117,679 3,924,511 {100,000} 11,942,190 Total funds 10,212,752 4.018,830 1100,000) 14,131,582 46
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 19. OPERATING LEASE COMMITMENTS At the balan sheet date, Ihe charitable company had the following minimum lease payments under non- cancellable operating leases for each of the following periods.. Plant and machinery Land and buildings 2023 2022 2023 2022 Payments due: Not later than one year Later than one and not later than 5 years Later than five years 10,080 427 10,437 9,568 97.800 468,246 5,643 20,005 566,046 5,643 20. FINANCIAL INSTRUMENTS 2023 2022 Financial assets that are debt instruments measured at amortised cost.. Fees and sundry debtors Cash at bank and in hand 1,197,087 4,549,516 1,990,238 4,526,631 ,r.* 5.746,603 6,516,869 , Financial liabilities measured at amortised cost.. Other loans Trade creditors 100,000 361,785 100,000 379,635 461,785 479,635 21. MEMBERS, LIABILITY The Charity is a company limited by guarantee having no share capitsl. Each member undertakes to ontribute such amount (not exceeding £1} as may be required in the event ofthe Chartty being wound up. 22. CAPITAL COMMITMENTS As at 31 March 2023, the charity had contracted for future development works wtth a value of £133,381 at its Airfield Road Sixth Form development site. 23. RELATED PARTY TRANSACTIONS Transactions with Trustees are disclosed at Note 8. There were no other Related Party Transactions. 24. CONTROL The charitable company is controlled by its Trustees acting in concert. 47
AUTISM UNLIMITED LIMITED Notes To The Financial Statements For The Year Ended 31 March 2023 25. PENSION COMMITMENTS AND OTHER POST-RETIREMENT BENEFITS Defined contribution scheme The charitable company operates a defined contribution pension scheme for non-teaching staff, together with the government auto-enrolment scheme. The assets of the schemes are held separately from those of the company in independently administered funds. Defined benefit scheme The company contributes to the Teachers, Pension Scheme for the benefit of its leaching staff, which is a defined benefit scheme. The assets of the scheme are administered by the Teachers, Pension Agency which instructs the company as to the level of contributions, with eligible employees making a tiered percentage contribution and employers, contributions made al a fixed rate of 23.880/0. The charitable company does not have any commitment to make good an actuarial deficit, nor is it entitled to benefit from surplus funding. Accordingly, the scheme is accounted for as rf it is a defined contribution schemè. 26. COMPARATIVE FIGURES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 2022 Unrestricted Funds 2022 Restricted Funds 2022 Total Funds Income Donations Charitable Activities Total Income 10,106 111,911 11,806,948 321,288 11,817,054 433,199 122,017 12,128,236 12,260,253 Expenditure Raising funds Charitable activities Total expenditure 131,468 11,081,478 11,212,946 131,468 11,526.532 11,658,0001 445,054 44S,054 NET INCOME 604,108 111,855) 592,253,- Transfers between funds 2,500 (2,500) (14,355) 592,253 Net movement in funds for the year 606,608 RECONCILIATION OF FUNDS: Total funds brought forward 11,335,582 2,203,747 13,539,329 Total funds carried forward 11.942,190 2,189,392 14,131,582 48